https://www.taxtmi.com/caselaws?id=215967 The appeal was partly allowed with specific directions for verification and segregation of bought out items and amounts payable. The Tribunal upheld the disallowance under Section 40(a)(ia) due to non-deduction of TDS on payments made to JR & Co. The disallowance of Rs.50,000 on telephone and vehicle expenses was deleted, and the income enhancement of Rs.289.65 lakhs was upheld. The Tribunal directed the Assessing Officer to restrict disallowance to amounts payable as of the last date of the balance sheet, emphasizing no diversion of income at source occurred. en-us Fri, 22 Jun 2012 00:00:00 +0530 Wed, 22 Aug 2012 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215967 The appeal was partly allowed with specific directions for verification and segregation of bought out items and amounts payable. The Tribunal upheld the disallowance under Section 40(a)(ia) due to non-deduction of TDS on payments made to JR & Co. The disallowance of Rs.50,000 on telephone and vehicle expenses was deleted, and the income enhancement of Rs.289.65 lakhs was upheld. The Tribunal directed the Assessing Officer to restrict disallowance to amounts payable as of the last date of the balance sheet, emphasizing no diversion of income at source occurred. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215967