Disallowance u/s 40(a)(ia)

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kapil kumar rungta (Querist)
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16 November 2013 If there is a litigation on the payment of rent between the tenent and the landlord due to which the whole amount is deposited with the High court as per its order.In this case the tenent didnot deducted the TDS u/s 40(a)(ia). I would like to know whether the amount of disputed rent paid to the account of high court would be disallowed u/s 40(a)(ia)???

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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16 November 2013 Yes disallowance attracts because 'paid'will include payments made during the course of recovery proceedings.

Rajasthan high court decided so in the case of 40(a)(i) reported in 163 ITR 364.The same rational applies to 40(a)(ia).

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kapil kumar rungta

kapil kumar rungta (Querist)
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19 November 2013 Sir, In my case there is a dispute between the landlord and tenent. The litigation is pending in the high court. As per the order of High court the amount of rent has been deposited with the high court.As such no TDS was deducted.Does this amount is disallowed u/s 40(a)(ia) of Income tax Act, 1961???
Sir your reply was given in the case of non residence.But in my case both the landlord as well as the tenent are resident.

Sir please advice...

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