https://www.taxtmi.com/caselaws?id=219227 The appeal was allowed in favor of the assessee, overturning the disallowances related to partner payments and hire charges. However, the disallowance under Section 40(a)(ia) was confirmed for academic reasons. The Tribunal highlighted the significance of meeting statutory requirements and the potential curability of procedural defects in tax cases. en-us Tue, 31 Jan 2012 00:00:00 +0530 Sun, 09 Dec 2012 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219227 The appeal was allowed in favor of the assessee, overturning the disallowances related to partner payments and hire charges. However, the disallowance under Section 40(a)(ia) was confirmed for academic reasons. The Tribunal highlighted the significance of meeting statutory requirements and the potential curability of procedural defects in tax cases. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219227