In case Section 40(a)/(ia) disallowance for non deduction of TDS, Compliance with requirement of 201(1) is made and Duly certified Form 26A is obtained from CA. Whether Exp would still be disallowed for the relevant previous year or will be allowed in the year in which form 26A is filled??
Reply- In this case the expenses will be allowed in the relevant previous year.
Posted Date: May 10, 2021