TDS disallowance under section 40(a)(ia) to be made even on sum which wasn’t payable at year end

INCOME TAX : Where assessee did not deduct TDS on amount paid on account of shipment charges to a company during year under consideration, Assessing Officer had rightly made disallowance under section 40(a)(ia) of 30 per cent of said expense

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194433/tds-disallowance-under-section-40aia-to-be-made-even-on-sum-which-wasn’t-payable-at-year-end.aspx