Tag Archives: CIVIL APPEAL NO. 5512 OF 2017

40(a)(ia) disallowance for TDS default even if no sum payable at year end; SC

By | May 4, 2017

Held Section 40(a)(ia) covers not only those cases where the amount is payable but also when it is paid. SUPREME COURT OF INDIA Palam Gas Service v. Commissioner of Income-tax A.K. SIKRI AND ASHOK BHUSHAN, JJ. CIVIL APPEAL NO. 5512 OF 2017 MAY  3, 2017 Raj Kumar Mehta and Ms. Himanshi Andley Advs. for the… Read More »