https://www.taxtmi.com/caselaws?id=219801 The ITAT partially allowed the appeal, deeming expenses paid to Delhi Stock Exchange as allowable for the relevant assessment year. However, the disallowance of parking charges paid to Bharat Hotels Ltd. was upheld under section 40(a)(ia) of the Income Tax Act as no TDS was deducted, and the payment was considered a contractual obligation falling under section 194C. en-us Fri, 21 Sep 2012 00:00:00 +0530 Mon, 21 Jan 2013 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219801 The ITAT partially allowed the appeal, deeming expenses paid to Delhi Stock Exchange as allowable for the relevant assessment year. However, the disallowance of parking charges paid to Bharat Hotels Ltd. was upheld under section 40(a)(ia) of the Income Tax Act as no TDS was deducted, and the payment was considered a contractual obligation falling under section 194C. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219801