TDS on Salary needs to be deducted only at the time of making such payment

JMK Enterprises Pvt. Ltd. Vs DCIT (ITAT Delhi)

The issue in the present ground is with respect to the disallowance made u/s 40(a)(ia) of the Act on account non deduction of TDS of salary payment. It is an undisputed fact that during the year assessee has claimed expenses of Rs.64,03,670/- as remuneration to directors. It is the contention of the assessee that out of the aforesaid remuneration, the remuneration paid during the year was only Rs.30,00,000/-and the TDS on such amount was deducted.

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