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2013 (11) TMI 1243 - AT - Income Tax
Disallowance on account of non deduction of TDS u/s 40(a)(ia) - payment to various sub-contractors - It was strongly contended that terms "payable" and "paid" are not synonymous. - held that:- provisions of section 40(a)(ia) would apply when the amount is payable and where the expenditure is paid. - Decided against the assessee.