https://www.taxtmi.com/caselaws?id=465860 Non-deduction of tax at source prompted assessment enquiries where the assessee itself applied a suo motu disallowance under section 40(a)(ia), restricting disallowance to 30% of payments lacking TDS and proper bills. The legal basis is that section 40(a)(ia) prescribes a 30% proportionate disallowance for expenses on which TDS was not deducted; because the assessee had already disallowed 30% of such payments, further additions by the revenue were held unjustified and the taxpayer's grounds were allowed. en-us Wed, 07 Jan 2026 00:00:00 +0530 Tue, 13 Jan 2026 17:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465860 Non-deduction of tax at source prompted assessment enquiries where the assessee itself applied a suo motu disallowance under section 40(a)(ia), restricting disallowance to 30% of payments lacking TDS and proper bills. The legal basis is that section 40(a)(ia) prescribes a 30% proportionate disallowance for expenses on which TDS was not deducted; because the assessee had already disallowed 30% of such payments, further additions by the revenue were held unjustified and the taxpayer's grounds were allowed. Case-Laws Income Tax Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465860