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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Disallowance for non-payment of equalisation levy denies deduction until the levy is deducted and paid on time.</h1> Section 40(a)(ib) disallows deduction for payments to non-residents for specified services subject to the equalization levy where the levy has not been deducted or, though deducted, has not been paid by the due date for filing the return under section 139(1); if the levy is deducted or paid in a subsequent year, the amount is allowable in the year in which the levy is paid or deduction is effected and paid.

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