Section 40(a)(ia) of the Income-tax Act, 1961—Business disallowance— Tribunal was justified in upholding the decision of CIT(A) which held that Assessing Officer was wrong in adding back the amount on the ground that the TDS has not been deducted as the payee i.e. the Delhi Transport Corporation had reflected the amount as its tax liability in its returns - PR. CIT V/s SHIVAAI INDUSTRIES (P.) LTD. - [2018] 1 ITCD Online 361 (DEL)