https://www.taxtmi.com/caselaws?id=271534 Section 40(a)(ia) is stated to apply where deductible tax is not deducted or, after deduction, is not paid to the Government; the text says a mere short deduction or deduction under the wrong TDS provision, where tax was actually deducted and deposited, does not by itself justify disallowance, though section 201 consequences may arise. For subcontract payments, the disallowance is said to depend on verification of whether sums were paid during the year or remained payable at year-end, so limited factual examination may be required. Separate ad hoc disallowance of soil purchase, tractor maintenance and similar expenses was sustained because the expenditure was not properly supported. en-us Wed, 06 Jan 2016 00:00:00 +0530 Mon, 08 Feb 2016 10:05:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271534 Section 40(a)(ia) is stated to apply where deductible tax is not deducted or, after deduction, is not paid to the Government; the text says a mere short deduction or deduction under the wrong TDS provision, where tax was actually deducted and deposited, does not by itself justify disallowance, though section 201 consequences may arise. For subcontract payments, the disallowance is said to depend on verification of whether sums were paid during the year or remained payable at year-end, so limited factual examination may be required. Separate ad hoc disallowance of soil purchase, tractor maintenance and similar expenses was sustained because the expenditure was not properly supported. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271534