https://www.taxtmi.com/caselaws?id=466622 Where tax was deducted under an incorrect withholding provision, the court reasoned that deduction under a wrong provision does not satisfy the statutory requirement for claiming an expense deduction and therefore attracts disallowance under Section 40(a)(ia); the result is denial of the expense deduction and treating the payer as an assessee in default under Section 201. The decision follows prior High Court reasoning that tax deductible under one provision cannot be cured by deduction under another provision, and the appeal was decided against the assessee. en-us Fri, 02 Nov 2018 00:00:00 +0530 Fri, 13 Feb 2026 19:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466622 Where tax was deducted under an incorrect withholding provision, the court reasoned that deduction under a wrong provision does not satisfy the statutory requirement for claiming an expense deduction and therefore attracts disallowance under Section 40(a)(ia); the result is denial of the expense deduction and treating the payer as an assessee in default under Section 201. The decision follows prior High Court reasoning that tax deductible under one provision cannot be cured by deduction under another provision, and the appeal was decided against the assessee. Case-Laws Income Tax Fri, 02 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466622