Disallowance of expenses where TDS has not been deducted u/s 40(a)(ia)

Disallowance of expenses where TDS has not been deducted u/s 40(a)(ia) https://www.taxtmi.com/forum/issue?id=1937 Defend against disallowance under 40(a)(ia) by showing tax was not deductible on the specific payments, that payments are allowable as business income treatment for stock-in-trade (s.28 read with s.145) rather than falling under deductions restricted by ss.30-38, that no departmental show-cause or advice to deduct TDS was issued, and by producing payee declarations or certificates demonstrating non-taxability. en-us Mon, 17 May 2010 18:39:16 +0530 Thu, 23 Jan 2025 15:58:35 +0530 TaxTMI RSS Generator Disallowance of expenses where TDS has not been deducted u/s 40(a)(ia) https://www.taxtmi.com/forum/issue?id=1937 Defend against disallowance under 40(a)(ia) by showing tax was not deductible on the specific payments, that payments are allowable as business income treatment for stock-in-trade (s.28 read with s.145) rather than falling under deductions restricted by ss.30-38, that no departmental show-cause or advice to deduct TDS was issued, and by producing payee declarations or certificates demonstrating non-taxability. Discussion-Forum Income Tax Mon, 17 May 2010 18:39:16 +0530 https://www.taxtmi.com/forum/issue?id=1937