https://www.taxtmi.com/caselaws?id=337731 The ITAT allowed the appeal by the assessee concerning the disallowance of expenditure under section 40(a)(ia) for non-deduction of TDS. The ITAT held that since the expenses were fully paid and not outstanding at the end of the relevant accounting period, section 40(a)(ia) was not applicable. The decision was supported by a precedent from the Tribunal and a decision of the Hon'ble Allahabad High Court. The appeal outcome focused on the interpretation and application of tax provisions rather than the alleged violation of natural justice in passing the order. en-us Fri, 06 Jan 2017 00:00:00 +0530 Mon, 16 Jan 2017 08:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337731 The ITAT allowed the appeal by the assessee concerning the disallowance of expenditure under section 40(a)(ia) for non-deduction of TDS. The ITAT held that since the expenses were fully paid and not outstanding at the end of the relevant accounting period, section 40(a)(ia) was not applicable. The decision was supported by a precedent from the Tribunal and a decision of the Hon'ble Allahabad High Court. The appeal outcome focused on the interpretation and application of tax provisions rather than the alleged violation of natural justice in passing the order. Case-Laws Income Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337731