https://www.taxtmi.com/caselaws?id=239405 The Tribunal dismissed the Revenue's appeals against the CIT(A)'s decision to delete disallowances under section 40(a)(ia) of the IT Act for the assessment years 2005-06 and 2006-07. The Tribunal found that the AO's estimation of disallowances based on subsequent years lacked concrete evidence of TDS defaults during the relevant assessment years. Emphasizing the necessity of specific proof of default for disallowances, the Tribunal upheld the CIT(A)'s decision due to the lack of material supporting the disallowances for the years in question. en-us Fri, 08 Nov 2013 00:00:00 +0530 Wed, 13 Nov 2013 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239405 The Tribunal dismissed the Revenue's appeals against the CIT(A)'s decision to delete disallowances under section 40(a)(ia) of the IT Act for the assessment years 2005-06 and 2006-07. The Tribunal found that the AO's estimation of disallowances based on subsequent years lacked concrete evidence of TDS defaults during the relevant assessment years. Emphasizing the necessity of specific proof of default for disallowances, the Tribunal upheld the CIT(A)'s decision due to the lack of material supporting the disallowances for the years in question. Case-Laws Income Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239405