https://www.taxtmi.com/caselaws?id=234745 The case involved various issues such as disallowance of expenses and non-deduction of TDS. The ITAT allowed the appeal for the assessment year 2006-07 and partly allowed the appeals for the assessment years 2005-06 and 2007-08. The disallowances were overturned based on principles of consistency, lack of substantiation, and specific provisions governing TDS requirements. The ITAT directed the AO to delete disallowances on telephone expenses, partners' conveyance expenses, TDS on membership fees, and subcontracting fees, among others. Payments to legal heirs of deceased partners were allowed due to an overriding charge in the partnership deed. en-us Wed, 19 Jun 2013 00:00:00 +0530 Wed, 26 Jun 2013 08:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234745 The case involved various issues such as disallowance of expenses and non-deduction of TDS. The ITAT allowed the appeal for the assessment year 2006-07 and partly allowed the appeals for the assessment years 2005-06 and 2007-08. The disallowances were overturned based on principles of consistency, lack of substantiation, and specific provisions governing TDS requirements. The ITAT directed the AO to delete disallowances on telephone expenses, partners' conveyance expenses, TDS on membership fees, and subcontracting fees, among others. Payments to legal heirs of deceased partners were allowed due to an overriding charge in the partnership deed. Case-Laws Income Tax Wed, 19 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234745