https://www.taxtmi.com/caselaws?id=207089 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under Section 40(a)(ia) of the Income Tax Act, as the assessee provided evidence that payments were made directly to laborers. Regarding the disallowance under Section 40A(3), the Tribunal confirmed most of the CIT(A)'s findings but allowed the assessee an opportunity to substantiate a remaining disallowed amount. The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal, remanding the matter for re-adjudication on the specific amount under Section 40A(3). en-us Fri, 10 Dec 2010 00:00:00 +0530 Fri, 22 Jul 2011 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207089 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under Section 40(a)(ia) of the Income Tax Act, as the assessee provided evidence that payments were made directly to laborers. Regarding the disallowance under Section 40A(3), the Tribunal confirmed most of the CIT(A)'s findings but allowed the assessee an opportunity to substantiate a remaining disallowed amount. The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal, remanding the matter for re-adjudication on the specific amount under Section 40A(3). Case-Laws Income Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207089