{"id":62762,"date":"2026-07-30T10:20:36","date_gmt":"2026-07-30T04:50:36","guid":{"rendered":"https:\/\/itatonline.org\/digest\/tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-6\/"},"modified":"2026-07-30T10:20:36","modified_gmt":"2026-07-30T04:50:36","slug":"tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-6","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/tata-consultancy-services-ltd-v-dy-cit-2023-154-taxmann-com-372-2025-129-itr-667-mum-trib-6\/","title":{"rendered":"Tata Consultancy Services Ltd. v. Dy. CIT [2023] 154 taxmann.com 372 \/ (2025) 129 ITR 667 (Mum.)(Trib.)"},"content":{"rendered":"<p>The assessee created year-end provisions for expenses before receipt of vendors&#8217; invoices and without crediting individual vendors&#8217; accounts. The Tribunal held that, until the payees became identifiable and the debtor-creditor relationship came into existence, there was no obligation to deduct tax at source. Accordingly, the disallowance under section 40(a)(ia) was deleted. (AY. 2014-15).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 40(a)(ia): Amounts not deductible-Deduction at source-Year-end provisions-Vendors not identifiable-Liability to deduct tax arises only on identification of payee-Disallowance deleted.[S.37(1), 145]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62762","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gki","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62762","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62762"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62762\/revisions"}],"predecessor-version":[{"id":62763,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62762\/revisions\/62763"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}