https://www.taxtmi.com/highlights?id=72209 Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a difference between the payments that are made during the year and the payments made at the fag-end of the year. - In subsequent years, TDS has been deducted when Bill were booked - Having regard to the retrospective amendment to Sec.40(a)(ia) by the finance act, 2008, additions deleted - AT en-us Mon, 25 Sep 2023 08:17:53 +0530 Mon, 25 Sep 2023 08:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72209 Year-end Provision – assessee had made certain provisions for expenses at the end of the year for which deduction of tax at source has not been made - There is a difference between the payments that are made during the year and the payments made at the fag-end of the year. - In subsequent years, TDS has been deducted when Bill were booked - Having regard to the retrospective amendment to Sec.40(a)(ia) by the finance act, 2008, additions deleted - AT Highlights Income Tax Mon, 25 Sep 2023 08:17:53 +0530 https://www.taxtmi.com/highlights?id=72209