Tax Deduction Not Required for Contingent Liabilities u/s 40(a)(ia); Tax Deducted Upon Final Billing.

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....Disallowance under Section 40(a)(ia) - provision for expenses under the head ‘repairs and maintenance’ on which tax was not deducted at source - TDS on contingent liability not required to be deducted - Subsequently, as and when the final bills were received/issued, the tax was deducted. - AT....