https://www.taxtmi.com/caselaws?id=413124 The High Court upheld the decision of the CIT(A) and ITAT, confirming the deletion of disallowance under Section 40a(ia) of the Income Tax Act. The Court agreed that TDS was not required on provisions made for expenses of the relevant year and noted that TDS had been deducted in subsequent years upon actual payments. Finding no errors in the Tribunal's application of principles, the Court dismissed the appeal for lacking merit or raising substantial legal questions. en-us Wed, 29 Sep 2021 00:00:00 +0530 Tue, 05 Oct 2021 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413124 The High Court upheld the decision of the CIT(A) and ITAT, confirming the deletion of disallowance under Section 40a(ia) of the Income Tax Act. The Court agreed that TDS was not required on provisions made for expenses of the relevant year and noted that TDS had been deducted in subsequent years upon actual payments. Finding no errors in the Tribunal's application of principles, the Court dismissed the appeal for lacking merit or raising substantial legal questions. Case-Laws Income Tax Wed, 29 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413124