https://www.taxtmi.com/caselaws?id=239661 The Appellate Tribunal partially allowed the appeal on the disallowance of Club Membership Fees and Sundry Balance written off, directing further investigation by the Assessing Officer for the Club Membership Fees issue and reconsideration of the Sundry Balance written off issue. However, the Tribunal ruled against the appellant on the addition due to non-deduction of TDS under section 194C(1), emphasizing the applicability of the proviso during the relevant assessment year. en-us Wed, 13 Nov 2013 00:00:00 +0530 Tue, 19 Nov 2013 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239661 The Appellate Tribunal partially allowed the appeal on the disallowance of Club Membership Fees and Sundry Balance written off, directing further investigation by the Assessing Officer for the Club Membership Fees issue and reconsideration of the Sundry Balance written off issue. However, the Tribunal ruled against the appellant on the addition due to non-deduction of TDS under section 194C(1), emphasizing the applicability of the proviso during the relevant assessment year. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239661