Disallowance u/s 40(a)(ia)/43B upheld by CIT(A) for unfinished work provisions. TDS not deducted on expenses.

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....The Appellate Tribunal addressed issues u/s 40(a)(ia)/43B regarding disallowance for provisions made for unfinished work claimed as expenditure. CIT (A) upheld AO's disallowance u/s 40A. CIT(A) found provisions of TDS applicable to unfinished work under POCM Method. Tribunal agreed with CIT (A) on disallowances u/s 40A(ia) and 40B. Assessee's appeal partly allowed due to no exempt income for u/s 14A disallowance. Tribunal directed consideration of TDS payments post-account closure.....