https://www.taxtmi.com/caselaws?id=242723 The Tribunal upheld the disallowance of a provision for ISO audit expenses due to failure to deduct TDS under section 40(a)(i), determining the exact amount paid without TDS at Rs.1,55,551. The Tribunal directed the AO to exclude Rs.1,05,989 from disallowance to avoid double taxation. Regarding the excess provision amount, the Tribunal directed the AO to verify and exclude Rs.1,05,989 from disallowance, ensuring it was taxed in the subsequent year. The appeal was partly allowed for statistical purposes, providing relief to the assessee to prevent double taxation. en-us Tue, 16 Jul 2013 00:00:00 +0530 Fri, 17 Jan 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242723 The Tribunal upheld the disallowance of a provision for ISO audit expenses due to failure to deduct TDS under section 40(a)(i), determining the exact amount paid without TDS at Rs.1,55,551. The Tribunal directed the AO to exclude Rs.1,05,989 from disallowance to avoid double taxation. Regarding the excess provision amount, the Tribunal directed the AO to verify and exclude Rs.1,05,989 from disallowance, ensuring it was taxed in the subsequent year. The appeal was partly allowed for statistical purposes, providing relief to the assessee to prevent double taxation. Case-Laws Income Tax Tue, 16 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242723