Controversy About “Paid ” & “Payable” & Disallowance u/s 40(a)(ia) For Default in TDS

Whether non deduction of tax on amount already paid  is not disallowable u/s 40(a)(ia) ? Section 40(a)(ia) of the I T Act provides that if the tds on interest, commission, brokerage, royalty , contractual payments , consultancy fee or professional fees and other payments as per relevant has not been made

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