https://www.taxtmi.com/caselaws?id=245666 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals. Disallowances under Section 40(a)(ia) for payments to M/s Baker Tilley International and due to short deduction of tax at source were deleted. An addition on account of un-reconciled entries of AIR was reduced. Disallowance for payment to a deceased partner's legal heir was rejected. Disallowances of telephone and conveyance expenses were partially upheld. The Tribunal directed the Assessing Officer to consider the assessee's revised return claiming deduction under Section 80G. The decision was based on previous case precedents and High Court rulings, pronounced on 28th March 2014. en-us Fri, 28 Mar 2014 00:00:00 +0530 Fri, 04 Apr 2014 10:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245666 The Tribunal dismissed the Revenue's appeals and partly allowed the assessee's appeals. Disallowances under Section 40(a)(ia) for payments to M/s Baker Tilley International and due to short deduction of tax at source were deleted. An addition on account of un-reconciled entries of AIR was reduced. Disallowance for payment to a deceased partner's legal heir was rejected. Disallowances of telephone and conveyance expenses were partially upheld. The Tribunal directed the Assessing Officer to consider the assessee's revised return claiming deduction under Section 80G. The decision was based on previous case precedents and High Court rulings, pronounced on 28th March 2014. Case-Laws Income Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245666