https://www.scconline.com/blog/post/2020/07/29/disallowance-under-section-40aia-of-it-act-whether-confined-to-the-amount-payable-and-not-to-the-amount-already-paidsc-explains/
Disallowance under Section 40(a)(ia) of IT Act whether confined to the amount “payable” and not to the amount “already paid”?SC explains