Disallowance U/s 40(a)(ia) - Income Tax

For A.Y 2024-2025 I am filing updated income tax return. 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.