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Sec. 40(a)(ia) of Income Tax Act, 1961—Business Disallowance —For disallowing expenses from business and profession on the ground that TDS has not been deducted, the amount should be payable and not which has been paid by the end of the year-A.O rightly made the disallowance as provisions of section 40(a)(ia) would cover not only to the amounts which are payable as on 31st March of a particular year but also which are payable at any time during the year and the assessee was required to deduct TDS on the full amount paid or payable during the year under consideration which he failed to do so. - AMIT YADAV V/s ITO -  185 ITD 353 (ITAT-DELHI)