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Case Law Details

Case Name : M/s Palam Gas Service Vs CIT (Supreme Court of India)
Appeal Number : Civil Appeal No. 5512 of 2017
Date of Judgement/Order : 03/05/2017
Related Assessment Year :
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Pravin Saraswat,  FCA, CS, DISA

Pravin Saraswat, FCA, CS, DISA

One of the classic controversies, lasting for more than a decade, is disallowance for non-deduction/payment of TDS on domestic payments u/s 40a(ia). This section has seen a number of amendments since its birth by the Finance Act, 2004 wef AY 2005-06, which were basically in the nature of softening the harsh provisions of the section and also widening the coverage of the TDS net by way of covering all heads of TDS deduction right from Section 192 to 194. However, a major controversy, which has now been finally, concluded by Hon’ble Apex Court, had been the TDS `paid’ or ‘payable’. In order to understand the genesis of the whole controversy, it would be relevant to reproduce the section 40a(ia):

“S. 40 – Amounts not deductible:

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