https://www.taxtmi.com/caselaws?id=212535 The Tribunal partly allowed the appeal, directing the disallowance of staff welfare expenses under section 40A(9) only for the payment made directly to the Registrar of Societies. The disallowance of proportionate management expenses under section 14A was restricted to Rs. 1,45,98,406/-, with the issue remanded to the AO for further examination following Bombay High Court guidelines. The disallowance of commission expenses to non-whole time directors under section 40(a)(ia) was overturned, as the Tribunal held that such payments do not attract TDS under section 194H. en-us Fri, 18 Nov 2011 00:00:00 +0530 Tue, 20 Nov 2012 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212535 The Tribunal partly allowed the appeal, directing the disallowance of staff welfare expenses under section 40A(9) only for the payment made directly to the Registrar of Societies. The disallowance of proportionate management expenses under section 14A was restricted to Rs. 1,45,98,406/-, with the issue remanded to the AO for further examination following Bombay High Court guidelines. The disallowance of commission expenses to non-whole time directors under section 40(a)(ia) was overturned, as the Tribunal held that such payments do not attract TDS under section 194H. Case-Laws Income Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212535