Held that once any payment made by assessee, which is covered under provisions of section 40(a)(ia), is subjected to TDS, but assessee has deducted TDS by applying wrong provisions of Act or at lower rates, sum paid by assessee cannot be disallowed on ground that assessee has deducted TDS at lower rates or under wrong TDS provisions of Act. Unless Assessing Officer points out specific defects in expenditure claimed by assessee, ad-hoc disallowance cannot be made for reason that assessee has not filed any evidence to justify said expenses cannot be invoked. (AY. 2013-14)