https://www.taxtmi.com/caselaws?id=216022 The ITAT allowed the appeal, directing the Assessing Officer to delete the disallowance of expenses under sec. 40(a)(ia) of the Income Tax Act. The ITAT held that while the assessee may be in default under sec. 201, disallowance under sec. 40(a)(ia) was not justified, citing precedents and analyzing discrepancies in TDS deductions. The decision emphasized that the specific circumstances of the case did not warrant the disallowance, leading to the favorable outcome for the assessee. en-us Fri, 18 May 2012 00:00:00 +0530 Tue, 21 Aug 2012 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216022 The ITAT allowed the appeal, directing the Assessing Officer to delete the disallowance of expenses under sec. 40(a)(ia) of the Income Tax Act. The ITAT held that while the assessee may be in default under sec. 201, disallowance under sec. 40(a)(ia) was not justified, citing precedents and analyzing discrepancies in TDS deductions. The decision emphasized that the specific circumstances of the case did not warrant the disallowance, leading to the favorable outcome for the assessee. Case-Laws Income Tax Fri, 18 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216022