20 January 2014
ANY CASE LAW OR OTHER SUCH PROVISION CONTRARY TO PROVISION OF SECTION 40(a)(i). As in one of the case Assessee has not deducted TDS on Interest Payment.
21 January 2014
what are you exactly looking for??? it is simple...if TDS not deducted and if it cannot be proved that the recipient of such income has paid taxes on such income and has filed return, the said expenses shall be disallowed.