Non-deduction of TDS doesn't apply u/s 40(a)(ia) unless deduction claimed u/ss 30-38 of Income Tax Act. https://www.taxtmi.com/highlights?id=3381 Disallowance due to non deduction of TDS - unless a deduction is claimed in respect of the said amount, under sections 30 to 38, the disallowance under section 40(a)(ia) cannot come into play at all - AT en-us Wed, 11 Apr 2012 16:42:46 +0530 Wed, 11 Apr 2012 16:42:46 +0530 TaxTMI RSS Generator Non-deduction of TDS doesn't apply u/s 40(a)(ia) unless deduction claimed u/ss 30-38 of Income Tax Act. https://www.taxtmi.com/highlights?id=3381 Disallowance due to non deduction of TDS - unless a deduction is claimed in respect of the said amount, under sections 30 to 38, the disallowance under section 40(a)(ia) cannot come into play at all - AT Highlights Income Tax Wed, 11 Apr 2012 16:42:46 +0530 https://www.taxtmi.com/highlights?id=3381