Section 40(a)(ia) can’t be invoked in absence of amount claimed as expenditure

CIT Vs M/s Dedicated Healthcare Services (TPA) India Pvt. (Bombay High Court)

Conclusion: Section 40(a)(ia) can be applied only when amount sought to be disallowed has been claimed as an expenditure/deduction. In absence of the amount having been claimed as expenditure while determining the income, dis allowance would not be attracted.

Held:In the instant case, assessee carrying on business as a third party administrator made payments to various hospitals without deducting tax under sectio

Please become a Premium member. If you are already a Premium member, login here to access the full content.