https://www.taxtmi.com/highlights?id=68162 TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of commission to the Directors - TDS is liable to be deducted u/s 192 only at the time of making payment and this view has since been upheld by the High Court. Accordingly, the disallowance made u/s 40(a)(ia) of the Act in all the three years in respect of commission expenses is liable to be deleted. - AT en-us Tue, 07 Feb 2023 10:44:00 +0530 Tue, 07 Feb 2023 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68162 TDS u/s 194H OR 192 - Disallowance u/s 40(a)(i) - Payment of commission to the Directors - TDS is liable to be deducted u/s 192 only at the time of making payment and this view has since been upheld by the High Court. Accordingly, the disallowance made u/s 40(a)(ia) of the Act in all the three years in respect of commission expenses is liable to be deleted. - AT Highlights Income Tax Tue, 07 Feb 2023 10:44:00 +0530 https://www.taxtmi.com/highlights?id=68162