https://www.taxtmi.com/caselaws?id=238150 The Tribunal partly allowed the appeal filed by the Assessing Officer (AO) in a case involving disallowances under Section 40(a)(ia) for non-deduction of TDS, expenses incurred through credit cards, and foreign travel expenses. The Tribunal ruled against the AO on certain disallowances, directing further verification and fresh adjudication on specific issues. It emphasized the importance of clear evidence and proper categorization of expenses for determining tax deductions, highlighting the need for meticulous scrutiny in such matters. en-us Wed, 29 May 2013 00:00:00 +0530 Thu, 17 Oct 2013 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238150 The Tribunal partly allowed the appeal filed by the Assessing Officer (AO) in a case involving disallowances under Section 40(a)(ia) for non-deduction of TDS, expenses incurred through credit cards, and foreign travel expenses. The Tribunal ruled against the AO on certain disallowances, directing further verification and fresh adjudication on specific issues. It emphasized the importance of clear evidence and proper categorization of expenses for determining tax deductions, highlighting the need for meticulous scrutiny in such matters. Case-Laws Income Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238150