TTK HEALTHCARE TPA PRIVATE LIMITED vs. THE DEPUTY COMMISSIONER

In the result, the appeal is disposed of

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

va) of section 28, shall, at the time of credit of such sum to the account of the payee or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to 55[two per cent of such sum in case of fees

THE COMMR OF INCOME TAX vs. M/S WIPRO LTD

Bench: RAVI MALIMATH,N.KUMAR

TDS. Therefore, the assessing officer disallowed the expenditure. The assessee had claimed warranty expenses as deduction. The same was also disallowed on the ground that it was only a provision to be treated as a contingent liability. The assessee had claimed a sum of Rs.2,36,04,819 as deduction of excise duty under Section