https://www.taxtmi.com/caselaws?id=236085 The Tribunal allowed the appeal for statistical purposes, directing a reevaluation of the disallowance under section 40(a)(ia) in light of the legal interpretations provided. The Tribunal held that the appellant was not liable to deduct tax at source as the payments were not payable on the last day of the previous year, in accordance with the ITAT decision. The issue of non-adjudicated grounds was remanded to the Assessing Officer for reconsideration based on the ITAT ruling. en-us Fri, 11 May 2012 00:00:00 +0530 Wed, 06 Apr 2016 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236085 The Tribunal allowed the appeal for statistical purposes, directing a reevaluation of the disallowance under section 40(a)(ia) in light of the legal interpretations provided. The Tribunal held that the appellant was not liable to deduct tax at source as the payments were not payable on the last day of the previous year, in accordance with the ITAT decision. The issue of non-adjudicated grounds was remanded to the Assessing Officer for reconsideration based on the ITAT ruling. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236085