https://www.taxtmi.com/highlights?id=14422 Disallwance u/s 40((a)(ia) - No deduction of TDS or Non deposit of TDS even before due date of filing of return - Whether disallowance u/s 40(a)(ia) of the I.T Act could be made only in respect of such amounts which are payable as on 31st Mach of the year under consideration - Held no - AT en-us Wed, 11 Sep 2013 10:38:57 +0530 Wed, 11 Sep 2013 10:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14422 Disallwance u/s 40((a)(ia) - No deduction of TDS or Non deposit of TDS even before due date of filing of return - Whether disallowance u/s 40(a)(ia) of the I.T Act could be made only in respect of such amounts which are payable as on 31st Mach of the year under consideration - Held no - AT Highlights Income Tax Wed, 11 Sep 2013 10:38:57 +0530 https://www.taxtmi.com/highlights?id=14422