section 40(a)(ia)-TDS

Hello to all,

As per section 40(a)(ia), expenditure is not deductible, if the TDS provision is not complied while making the payment/credited the account.The question is, if the expenditure is capital expenses,then what will be the position of disallowance u/s.40(a)(ia). I.T. Department is considering the same as disallowance and is likely to make addition of the such amount on which TDS is not deducted.