15 February 2014
TDS deducted on provsion for expenses,whether such expenses is allowed or disallowed if such expenses is not paid with in the time limit as per 139(1).
15 February 2014
the disallowance is applicable where TDS has not been deducted before filing the return under 139(1). if the TDS has already been deducted and deposited with govt, no disallowance is warranted in respect of such promises.