https://www.taxtmi.com/caselaws?id=186477 The Appellate Tribunal ITAT Visakhapatnam allowed the appeal, setting aside the order confirming additions under section 40(a)(ia) for non-deduction of tax at source from Transport charges and Commission. The Tribunal held that section 40(a)(ia) applies only to expenditure remaining payable at the end of the financial year, not to amounts already paid during the previous year without tax deduction at source. As the entire expenditure had been paid during the previous year with nothing remaining payable at year-end, the additions made by the CIT(A) were directed to be deleted. en-us Fri, 13 Apr 2012 00:00:00 +0530 Fri, 04 May 2018 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186477 The Appellate Tribunal ITAT Visakhapatnam allowed the appeal, setting aside the order confirming additions under section 40(a)(ia) for non-deduction of tax at source from Transport charges and Commission. The Tribunal held that section 40(a)(ia) applies only to expenditure remaining payable at the end of the financial year, not to amounts already paid during the previous year without tax deduction at source. As the entire expenditure had been paid during the previous year with nothing remaining payable at year-end, the additions made by the CIT(A) were directed to be deleted. Case-Laws Income Tax Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186477