https://www.taxtmi.com/caselaws?id=214612 Section 40(a)(ia) was construed strictly to apply only to expenditure remaining payable on 31 March, and not to amounts actually paid during the year without TDS deduction. The Tribunal followed the Special Bench view and confined disallowance to the verified year-end payable balance. For one assessment year, the matter was restored for verification of the outstanding amount on the closing date; for the other, the assessee's claim that nothing remained payable as on 31 March was to be verified, which would eliminate disallowance if accepted. The operative principle is that the provision cannot be extended beyond its plain wording. en-us Tue, 19 Jun 2012 00:00:00 +0530 Sat, 07 Jul 2012 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214612 Section 40(a)(ia) was construed strictly to apply only to expenditure remaining payable on 31 March, and not to amounts actually paid during the year without TDS deduction. The Tribunal followed the Special Bench view and confined disallowance to the verified year-end payable balance. For one assessment year, the matter was restored for verification of the outstanding amount on the closing date; for the other, the assessee's claim that nothing remained payable as on 31 March was to be verified, which would eliminate disallowance if accepted. The operative principle is that the provision cannot be extended beyond its plain wording. Case-Laws Income Tax Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214612