https://www.taxtmi.com/caselaws?id=178244 Section 40(a)(ia) applies to expenditure subject to tax deduction at source under Chapter XVII-B whether the amount is paid during the previous year or remains payable at year-end. The restrictive view limiting disallowance to outstanding payables was rejected because it would introduce an exclusion not enacted by the legislature. Separately, the effect of the amendment to section 194C on an individual assessee's obligation to deduct tax at source required factual examination for the relevant assessment year. That issue was remitted to the Assessing Officer for fresh adjudication after hearing the assessee. en-us Tue, 30 Jul 2013 00:00:00 +0530 Tue, 28 Feb 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178244 Section 40(a)(ia) applies to expenditure subject to tax deduction at source under Chapter XVII-B whether the amount is paid during the previous year or remains payable at year-end. The restrictive view limiting disallowance to outstanding payables was rejected because it would introduce an exclusion not enacted by the legislature. Separately, the effect of the amendment to section 194C on an individual assessee's obligation to deduct tax at source required factual examination for the relevant assessment year. That issue was remitted to the Assessing Officer for fresh adjudication after hearing the assessee. Case-Laws Income Tax Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178244