https://www.taxtmi.com/caselaws?id=334650 The Tribunal upheld the Commissioner's decision to disallow the provision for commission payable as a deductible expense due to non-compliance with TDS requirements under section 40a(ia) and the unascertainable nature of the liability. The assessee's appeal was dismissed, affirming the ruling that the provision did not represent an ascertained mercantile liability and therefore could not be allowed without corresponding TDS payment. en-us Fri, 14 Oct 2016 00:00:00 +0530 Thu, 17 Nov 2016 15:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334650 The Tribunal upheld the Commissioner's decision to disallow the provision for commission payable as a deductible expense due to non-compliance with TDS requirements under section 40a(ia) and the unascertainable nature of the liability. The assessee's appeal was dismissed, affirming the ruling that the provision did not represent an ascertained mercantile liability and therefore could not be allowed without corresponding TDS payment. Case-Laws Income Tax Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334650