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