https://www.taxtmi.com/caselaws?id=347286 The High Court upheld the disallowance of expenses under section 40(a)(ia) of the Income Tax Act due to non-deduction of TDS, following a Supreme Court decision that the section applies to both amounts payable and actually paid. The Tribunal's decision restoring the disallowance was affirmed, setting aside the earlier judgment in favor of the assessee. en-us Thu, 27 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347286 The High Court upheld the disallowance of expenses under section 40(a)(ia) of the Income Tax Act due to non-deduction of TDS, following a Supreme Court decision that the section applies to both amounts payable and actually paid. The Tribunal's decision restoring the disallowance was affirmed, setting aside the earlier judgment in favor of the assessee. Case-Laws Income Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347286