https://www.taxtmi.com/caselaws?id=204337 Disallowance under section 40(a)(ia) is not attracted where tax deducted in the last month of the previous year is deposited before the due date for filing the return under section 139(1). The provision governing disallowance turns on the conditions in section 40(a)(ia) itself, namely whether tax was not deducted or, after deduction, not paid within the prescribed time. The deduction-and-deposit requirements under Chapter XVII-B, including section 194C, govern the TDS obligation but do not control allowability of the expenditure under section 40(a)(ia). On these facts, the expenditure remained deductible. en-us Fri, 25 Jun 2010 00:00:00 +0530 Mon, 22 Aug 2016 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204337 Disallowance under section 40(a)(ia) is not attracted where tax deducted in the last month of the previous year is deposited before the due date for filing the return under section 139(1). The provision governing disallowance turns on the conditions in section 40(a)(ia) itself, namely whether tax was not deducted or, after deduction, not paid within the prescribed time. The deduction-and-deposit requirements under Chapter XVII-B, including section 194C, govern the TDS obligation but do not control allowability of the expenditure under section 40(a)(ia). On these facts, the expenditure remained deductible. Case-Laws Income Tax Fri, 25 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204337