https://www.taxtmi.com/caselaws?id=220854 The Tribunal allowed the appeals, overturning the disallowances under Section 40(a)(ia) for the assessment years 2007-08 and 2008-09. It directed the Assessing Officer to consider the feasibility study expenditure under Section 35D for the assessment year 2008-09. The Tribunal's decision was based on the nature of payments as reimbursements of salaries, not contractual payments, thus not subject to tax deduction at source (TDS). en-us Fri, 14 Sep 2012 00:00:00 +0530 Tue, 12 Feb 2013 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220854 The Tribunal allowed the appeals, overturning the disallowances under Section 40(a)(ia) for the assessment years 2007-08 and 2008-09. It directed the Assessing Officer to consider the feasibility study expenditure under Section 35D for the assessment year 2008-09. The Tribunal's decision was based on the nature of payments as reimbursements of salaries, not contractual payments, thus not subject to tax deduction at source (TDS). Case-Laws Income Tax Fri, 14 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220854