https://www.taxtmi.com/forum/issue?id=3571 Disallowance for failure to deduct tax at source under section 40a(ia) applies notwithstanding other expense provisions, but does not mean every expense listed in the statutory business expense provisions will be disallowed if tax was not deducted; the rule is a specific disallowance that must be read harmoniously with other provisions governing deductibility of business expenses. en-us Fri, 18 Nov 2011 13:33:06 +0530 Wed, 23 Nov 2011 15:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3571 Disallowance for failure to deduct tax at source under section 40a(ia) applies notwithstanding other expense provisions, but does not mean every expense listed in the statutory business expense provisions will be disallowed if tax was not deducted; the rule is a specific disallowance that must be read harmoniously with other provisions governing deductibility of business expenses. Discussion-Forum Income Tax Fri, 18 Nov 2011 13:33:06 +0530 https://www.taxtmi.com/forum/issue?id=3571