https://www.taxtmi.com/caselaws?id=472159 Payments to resident payees attract disallowance under section 40(a)(ia) only to the applicable 30% extent, rather than the full expenditure amount. Where the assessee has already made a suo motu disallowance at that rate, the computation should be aligned accordingly. Employee Labour Welfare Fund contributions already disallowed in the return cannot be added again in consequential computation, as this would duplicate the same disallowance. Tax computation must apply the disallowance appropriate to the payment type while eliminating duplicate additions. en-us Thu, 17 Apr 2025 00:00:00 +0530 Thu, 01 Oct 2026 07:45:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472159 Payments to resident payees attract disallowance under section 40(a)(ia) only to the applicable 30% extent, rather than the full expenditure amount. Where the assessee has already made a suo motu disallowance at that rate, the computation should be aligned accordingly. Employee Labour Welfare Fund contributions already disallowed in the return cannot be added again in consequential computation, as this would duplicate the same disallowance. Tax computation must apply the disallowance appropriate to the payment type while eliminating duplicate additions. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472159