Vinay Ashwinikumar Joneja Versus ITO, Ward-4(5), Pune - Income Tax - ITAT PUNE - Tri - Disallowance on account of non deduction of TDS u/s 40(a)(ia) - payment to various sub-contractors - It was strongly contended that terms payable and paid are not synonymous. - held that - provisions of section 40(a)(ia) would apply when the amount is payable and where the expenditure is paid. - Decided against the assessee. - 2013 (11) TMI 1243 - ITAT PUNE - TMI - ITA No. 1514/PN/2012 - - Dated - 22-10-2013 -................................... Income Tax - Case Laws
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