https://www.taxtmi.com/caselaws?id=177582 The Tribunal allowed the Assessee's appeal and quashed the Commissioner's order under section 263, holding that section 40(a)(ia) applies only to amounts payable as of March 31 and not to amounts actually paid during the previous year without TDS deduction. The Tribunal found that the Assessing Officer had applied his mind, and the Commissioner erred in setting aside the order under section 263. en-us Fri, 02 Jan 2015 00:00:00 +0530 Wed, 13 Jan 2016 10:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177582 The Tribunal allowed the Assessee's appeal and quashed the Commissioner's order under section 263, holding that section 40(a)(ia) applies only to amounts payable as of March 31 and not to amounts actually paid during the previous year without TDS deduction. The Tribunal found that the Assessing Officer had applied his mind, and the Commissioner erred in setting aside the order under section 263. Case-Laws Income Tax Fri, 02 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177582