https://www.taxtmi.com/caselaws?id=211781 The ITAT allowed the appeal for statistical purposes, emphasizing the need for a detailed assessment by the Assessing Officer regarding the disallowance under Section 40(a)(ia) and Section 194J. The judgment highlighted the distinction between claimed deductions and reimbursements, underscoring the importance of factual verification in determining the applicability of disallowances under the Income Tax Act. en-us Fri, 17 Feb 2012 00:00:00 +0530 Tue, 14 Jul 2026 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211781 The ITAT allowed the appeal for statistical purposes, emphasizing the need for a detailed assessment by the Assessing Officer regarding the disallowance under Section 40(a)(ia) and Section 194J. The judgment highlighted the distinction between claimed deductions and reimbursements, underscoring the importance of factual verification in determining the applicability of disallowances under the Income Tax Act. Case-Laws Income Tax Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211781