https://www.taxtmi.com/caselaws?id=151063 The Tribunal partly allowed the appeal, ruling in favor of the assessee on the disallowance under section 40A(3) of the Income-tax Act, 1961, due to the nature of the relationship between the service provider and the distributor. However, the Tribunal upheld the levy of interest under section 234B as mandatory. The assessee's argument regarding the applicability of Rule 6DD(k) of the Income-tax Rules, 1962 was rejected for failure to substantiate the claim. en-us Tue, 20 Apr 2010 00:00:00 +0530 Thu, 14 Sep 2023 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151063 The Tribunal partly allowed the appeal, ruling in favor of the assessee on the disallowance under section 40A(3) of the Income-tax Act, 1961, due to the nature of the relationship between the service provider and the distributor. However, the Tribunal upheld the levy of interest under section 234B as mandatory. The assessee's argument regarding the applicability of Rule 6DD(k) of the Income-tax Rules, 1962 was rejected for failure to substantiate the claim. Case-Laws Income Tax Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151063