https://www.taxtmi.com/highlights?id=13827 Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as of 31st March and not to the expenditure which has already been paid during the year itself - Decision of Tribunal stayed - HC en-us Sat, 10 Aug 2013 12:05:57 +0530 Sat, 10 Aug 2013 12:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13827 Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as of 31st March and not to the expenditure which has already been paid during the year itself - Decision of Tribunal stayed - HC Highlights Income Tax Sat, 10 Aug 2013 12:05:57 +0530 https://www.taxtmi.com/highlights?id=13827