https://www.taxtmi.com/caselaws?id=215437 Section 40(a)(ia) was construed on its plain language, with the term "payable" treated as decisive. The disallowance applies only to amounts remaining outstanding at year-end, and not to sums already paid during the previous year without tax deduction at source. Relying on the Special Bench view, the matter was directed to be recomputed by limiting the addition to unpaid liabilities as on 31 March. Amounts not remaining payable at the end of the year fall outside the scope of the provision. en-us Tue, 19 Jun 2012 00:00:00 +0530 Fri, 03 Aug 2012 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215437 Section 40(a)(ia) was construed on its plain language, with the term "payable" treated as decisive. The disallowance applies only to amounts remaining outstanding at year-end, and not to sums already paid during the previous year without tax deduction at source. Relying on the Special Bench view, the matter was directed to be recomputed by limiting the addition to unpaid liabilities as on 31 March. Amounts not remaining payable at the end of the year fall outside the scope of the provision. Case-Laws Income Tax Tue, 19 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215437