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TDS disallowance U/s 40(a)(ia), Income Tax

Issue Id: - 119536
Dated: 21-1-2025
By:- C ChiranjeeviRaj

TDS disallowance U/s 40(a)(ia)


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My client has constructed a building on contract basis and it is billed as construction service without bifurcation for materials. It is a fixed asset. TDS is not deducted. What is present position of law? Whether disallowance U/s 40(a)(ia) is applicable for this capital expenditure. If so how to be made.

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