https://www.taxtmi.com/caselaws?id=65403 Section 40(a)(iii) disallows salary expenditure for non-resident employees only where tax has not been paid or deducted under Chapter XVII-B; it does not add a further condition that tax deducted must be deposited within the section 200(1) time limit. On a plain reading, delayed remittance after deduction does not, by itself, attract disallowance if the tax was in fact deducted and later paid to the Government account. The deduction was therefore allowable and the Revenue's disallowance failed. en-us Wed, 31 Dec 2008 00:00:00 +0530 Wed, 01 Aug 2012 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65403 Section 40(a)(iii) disallows salary expenditure for non-resident employees only where tax has not been paid or deducted under Chapter XVII-B; it does not add a further condition that tax deducted must be deposited within the section 200(1) time limit. On a plain reading, delayed remittance after deduction does not, by itself, attract disallowance if the tax was in fact deducted and later paid to the Government account. The deduction was therefore allowable and the Revenue's disallowance failed. Case-Laws Income Tax Wed, 31 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65403