https://www.taxtmi.com/caselaws?id=178244 Section 40(a)(ia) is explained as applying to expenditure on which tax was deductible at source under Chapter XVII-B, whether the amount was actually paid during the year or remained payable at year-end. The restrictive view that the disallowance covered only year-end payables was rejected as an impermissible reading of a limitation not found in the text. The note also records that a cross-objection concerning the 2007 amendment to section 194C and the applicability of the TDS obligation to an individual assessee required fresh examination because the point had not been considered by the authorities below. 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) is explained as applying to expenditure on which tax was deductible at source under Chapter XVII-B, whether the amount was actually paid during the year or remained payable at year-end. The restrictive view that the disallowance covered only year-end payables was rejected as an impermissible reading of a limitation not found in the text. The note also records that a cross-objection concerning the 2007 amendment to section 194C and the applicability of the TDS obligation to an individual assessee required fresh examination because the point had not been considered by the authorities below. Case-Laws Income Tax Tue, 30 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178244