https://www.taxtmi.com/caselaws?id=210117 The Tribunal partially allowed the appeal by ruling in favor of the assessee regarding the disallowance under section 40(a)(ia) for late filing of Form No. 15J. It held that obtaining Form No. 15-I from sub-contractors was sufficient compliance, thus rejecting the disallowance based on procedural delays. However, the disallowances of 1/10th of vehicle and telephone expenses were upheld due to the lack of evidence proving exclusive business use. The issue of non-submission of Form No. 15-I by sub-contractors was not pursued and was consequently rejected. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 28 Nov 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210117 The Tribunal partially allowed the appeal by ruling in favor of the assessee regarding the disallowance under section 40(a)(ia) for late filing of Form No. 15J. It held that obtaining Form No. 15-I from sub-contractors was sufficient compliance, thus rejecting the disallowance based on procedural delays. However, the disallowances of 1/10th of vehicle and telephone expenses were upheld due to the lack of evidence proving exclusive business use. The issue of non-submission of Form No. 15-I by sub-contractors was not pursued and was consequently rejected. Case-Laws Income Tax Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210117