Court Orders Re-examination of Year-End Provisions for TDS Applicability u/s 40(a)(ia) of Income Tax Act.

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....Non deduction of TDS - year-end provisions - disallowance u/s 40(a)(ia) - liability to make payment did not accrued on the appellant - Break-up of provision for expenses needs to be examined factually based on evidences in order to decide the applicability of TDS provisions. - Matter restored back - AT....