https://www.taxtmi.com/forum/issue?id=119946 Provisions for unpaid or unbilled year end expenses must be treated based on vendor identifiability and TDS compliance: unidentified vendors or indeterminate amounts require full disallowance at return filing, while identifiable payees attract only partial disallowance until TDS is deducted and deposited, after which the partial disallowance can be adjusted; when subsequent invoices are lower than the provision, reverse the excess in books and claim only the actual expense with TDS compliance, avoiding double deduction. en-us Tue, 29 Apr 2025 16:16:58 +0530 Wed, 30 Apr 2025 12:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119946 Provisions for unpaid or unbilled year end expenses must be treated based on vendor identifiability and TDS compliance: unidentified vendors or indeterminate amounts require full disallowance at return filing, while identifiable payees attract only partial disallowance until TDS is deducted and deposited, after which the partial disallowance can be adjusted; when subsequent invoices are lower than the provision, reverse the excess in books and claim only the actual expense with TDS compliance, avoiding double deduction. Discussion-Forum Income Tax Tue, 29 Apr 2025 16:16:58 +0530 https://www.taxtmi.com/forum/issue?id=119946