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2013 (11) TMI 72 - HC - Income TaxDisallowance u/s 40(a)(ia) – TDS u/s 194C - ‘payable’ as on the date of the balance sheet or it can be invoked also to disallow such expenditure which became payable at any time during the relevant previous year and was actually paid within the previous year – Held that:- This case is squarely covered by the recent decision of the Division Bench of this Court in Tax Appeal No.905 of 2012 reported in [2013 (5) TMI 457 - GUJARAT HIGH COURT], disallowance is upheld – Decided in favor of Revenue.
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