https://www.taxtmi.com/forum/issue?id=111373 The company provisioned professional fees at year end which was disallowed under Section 40a(i)(a); when the vendor later billed, TDS was deducted and remitted in the following financial year and the vendor recognised income then. The assessing officer denies deduction because the TDS challan bears the later assessment year; a single challan covered amounts from two years so correction statements would create 26AS mismatches. The issue is whether a deduction can be claimed in the year when TDS was actually paid after the provision was disallowed. en-us Mon, 16 Jan 2017 13:16:02 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111373 The company provisioned professional fees at year end which was disallowed under Section 40a(i)(a); when the vendor later billed, TDS was deducted and remitted in the following financial year and the vendor recognised income then. The assessing officer denies deduction because the TDS challan bears the later assessment year; a single challan covered amounts from two years so correction statements would create 26AS mismatches. The issue is whether a deduction can be claimed in the year when TDS was actually paid after the provision was disallowed. Discussion-Forum Income Tax Mon, 16 Jan 2017 13:16:02 +0530 https://www.taxtmi.com/forum/issue?id=111373