Disallow u/s 40(a)(ia)

1. Sec 40(a)(ia) disallows 30% of your expenses which are subject to deduction of tax and for which tax was not deducted or paid within due date for filing the ROI. 
2. Whereas sec 43B talks about the allowability of expenses on actual payment basis. 
3. If your expenses which are covered u/s 43B, then the whole amount will be disallowed since it is allowed based on actual payment basis. Once the payment for the same is made, it will be allowed as deductions as per sec 43B, then comes sec 40(a)(ia). If for such expenses TDS is not deducted then 30% of such expenses will be disallowed until TDS on such amount is deducted and paid. 
Please correct me if the above solution has an alternative view.