https://www.taxtmi.com/caselaws?id=245805 The Court upheld the Tribunal's decision that if Malhotra Global Eximp Pvt. Ltd. had deducted and paid TDS on behalf of the assessee, expenses could not be disallowed under section 40(a)(ia) of the Income-tax Act, 1961. The Court supported the finding that MGEPL acted as an agent for the assessee, allowing a portion of the disallowed amount. The Court dismissed the Revenue's appeal, emphasizing the sufficiency of evidence establishing MGEPL's agency role and referencing Section 185 of the Contract Act. The Court found no substantial legal question and disposed of the appeal accordingly. en-us Fri, 05 Apr 2013 00:00:00 +0530 Tue, 08 Apr 2014 12:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245805 The Court upheld the Tribunal's decision that if Malhotra Global Eximp Pvt. Ltd. had deducted and paid TDS on behalf of the assessee, expenses could not be disallowed under section 40(a)(ia) of the Income-tax Act, 1961. The Court supported the finding that MGEPL acted as an agent for the assessee, allowing a portion of the disallowed amount. The Court dismissed the Revenue's appeal, emphasizing the sufficiency of evidence establishing MGEPL's agency role and referencing Section 185 of the Contract Act. The Court found no substantial legal question and disposed of the appeal accordingly. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245805