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ITAT Mumbai Deletes Section 40(a)(ia) Disallowance as Payments Were Capitalised as WIP

11 Aug 2026 · 11 Aug 2026By CA Sandeep Kanoi

ITAT Mumbai upholds deletion of Section 40(a)(ia) disallowance where TDS-related payments were capitalised as Work-in-Progress and not claimed as deduction. The post ITAT Mumbai Deletes Section 40(a)(ia) Disallowance as Payments Were Capitalised as WIP appeared first on TaxGuru .

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