https://www.taxtmi.com/highlights?id=44776 Disallowance of expenditure for non-deduction of TDS - According to second proviso to section 40(a)(ia), if amount which is in dispute has already been offered to tax by the deductee, assessee could not be deemed to be assessee in default - said proviso is curative and retrospective in nature en-us Thu, 28 Feb 2019 06:39:25 +0530 Thu, 28 Feb 2019 06:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44776 Disallowance of expenditure for non-deduction of TDS - According to second proviso to section 40(a)(ia), if amount which is in dispute has already been offered to tax by the deductee, assessee could not be deemed to be assessee in default - said proviso is curative and retrospective in nature Highlights Income Tax Thu, 28 Feb 2019 06:39:25 +0530 https://www.taxtmi.com/highlights?id=44776