https://www.taxtmi.com/caselaws?id=242058 The Tribunal upheld the deletion of disallowance under section 40(a)(ia) of the Income Tax Act, 1961, amounting to Rs.10,60,000, in favor of the assessee. It determined that the payment for uplinking charges was akin to a business loss and not subject to tax deduction at source. The Tribunal emphasized that the obligation to deduct tax at source lay with the payer, not the assessee, and dismissed the Revenue's appeal, highlighting the nature of the payment and the payer's responsibility for tax deduction at source. en-us Tue, 28 May 2013 00:00:00 +0530 Tue, 07 Jan 2014 07:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242058 The Tribunal upheld the deletion of disallowance under section 40(a)(ia) of the Income Tax Act, 1961, amounting to Rs.10,60,000, in favor of the assessee. It determined that the payment for uplinking charges was akin to a business loss and not subject to tax deduction at source. The Tribunal emphasized that the obligation to deduct tax at source lay with the payer, not the assessee, and dismissed the Revenue's appeal, highlighting the nature of the payment and the payer's responsibility for tax deduction at source. Case-Laws Income Tax Tue, 28 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242058