https://www.taxtmi.com/caselaws?id=213545 The tribunal partly allowed the appeal, ruling in favor of the assessee by deleting the disallowance of Rs. 3,06,457/- under Section 40(a)(ia) for non-deduction of TDS. It was held that TDS provisions do not apply to charitable trusts computed under Section 11, as disallowances under Section 40(a) are meant for business profits and not charitable trusts. The appeal was dismissed regarding the addition of Rs. 20,192/- as OT income, as the assessee did not press the ground for this issue. en-us Fri, 11 May 2012 00:00:00 +0530 Thu, 24 May 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213545 The tribunal partly allowed the appeal, ruling in favor of the assessee by deleting the disallowance of Rs. 3,06,457/- under Section 40(a)(ia) for non-deduction of TDS. It was held that TDS provisions do not apply to charitable trusts computed under Section 11, as disallowances under Section 40(a) are meant for business profits and not charitable trusts. The appeal was dismissed regarding the addition of Rs. 20,192/- as OT income, as the assessee did not press the ground for this issue. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213545