https://www.taxtmi.com/highlights?id=52597 Disallowance u/s 40 (a)(i) - failure to deduct TDS for the AY 2012-13 - AO is directed to allow the deduction of expenses on being satisfied that the tax has been deducted and paid during the previous year relating to AY 204-15 towards expenses in controversy. It shall be open to the assessee to support its claim before the AO in this regard with proof of payment of taxes in the light of aforesaid observations. en-us Sat, 28 Mar 2020 11:02:26 +0530 Sat, 28 Mar 2020 11:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52597 Disallowance u/s 40 (a)(i) - failure to deduct TDS for the AY 2012-13 - AO is directed to allow the deduction of expenses on being satisfied that the tax has been deducted and paid during the previous year relating to AY 204-15 towards expenses in controversy. It shall be open to the assessee to support its claim before the AO in this regard with proof of payment of taxes in the light of aforesaid observations. Highlights Income Tax Sat, 28 Mar 2020 11:02:26 +0530 https://www.taxtmi.com/highlights?id=52597