https://www.taxtmi.com/caselaws?id=471360 Accepted disallowance of year-end expense provisions under section 40(a)(i) or 40(a)(ia) for non-deduction of tax precludes a further tax-deduction demand under section 201 on the same amounts. The disallowance and section 201 demand cannot operate cumulatively in respect of identical provisions. Where no section 201 demand survives, interest under section 201(1A), including any recomputation of that interest, is not leviable. en-us Thu, 08 Jan 2026 00:00:00 +0530 Mon, 31 Aug 2026 18:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471360 Accepted disallowance of year-end expense provisions under section 40(a)(i) or 40(a)(ia) for non-deduction of tax precludes a further tax-deduction demand under section 201 on the same amounts. The disallowance and section 201 demand cannot operate cumulatively in respect of identical provisions. Where no section 201 demand survives, interest under section 201(1A), including any recomputation of that interest, is not leviable. Case-Laws Income Tax Thu, 08 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471360