https://www.taxtmi.com/caselaws?id=235100 The Tribunal upheld the CIT (A)'s decision to delete the additions made by the AOs under section 40(a)(ia) for the assessment years 2008-09 and 2009-10. It was concluded that once TDS compliance was met, disallowance under section 40(a)(ia) was not justified. The Tribunal dismissed the Revenue's appeals, emphasizing that timely remittance of TDS negates disallowance and citing relevant case law to support this position. en-us Thu, 13 Jun 2013 00:00:00 +0530 Thu, 11 Jul 2013 14:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235100 The Tribunal upheld the CIT (A)'s decision to delete the additions made by the AOs under section 40(a)(ia) for the assessment years 2008-09 and 2009-10. It was concluded that once TDS compliance was met, disallowance under section 40(a)(ia) was not justified. The Tribunal dismissed the Revenue's appeals, emphasizing that timely remittance of TDS negates disallowance and citing relevant case law to support this position. Case-Laws Income Tax Thu, 13 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235100