https://www.taxtmi.com/caselaws?id=122992 The ITAT upheld the disallowance under Section 40(a)(ia) for non-deduction of TDS on tanning expenses, as the contracts were deemed composite and attempts to segregate payments were considered an afterthought. However, the disallowance under Section 40(a)(ia) for measurement charges was deleted since the payments were below the threshold for TDS obligations. Similarly, the disallowance under Section 40A(3) for cash payments exceeding the limit was also deleted, as the payments fell under an exemption rule. en-us Fri, 22 Oct 2010 00:00:00 +0530 Sat, 25 Aug 2012 11:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122992 The ITAT upheld the disallowance under Section 40(a)(ia) for non-deduction of TDS on tanning expenses, as the contracts were deemed composite and attempts to segregate payments were considered an afterthought. However, the disallowance under Section 40(a)(ia) for measurement charges was deleted since the payments were below the threshold for TDS obligations. Similarly, the disallowance under Section 40A(3) for cash payments exceeding the limit was also deleted, as the payments fell under an exemption rule. Case-Laws Income Tax Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122992