https://www.taxtmi.com/caselaws?id=248908 The tribunal allowed the appeal, setting aside disallowances under sections 40(a)(ia) and 40A(3). The disallowance under section 40(a)(ia) for non-deduction of TDS was deleted as the shortfall was not deliberate, citing relevant case law. Additionally, the disallowance under section 40A(3) for cash payments exceeding Rs. 20,000 on a single day was overturned because the provision did not allow aggregation of payments on the same day for disallowance in the relevant assessment year. The tribunal directed the AO to identify payments less than Rs. 20,000 and allow the expenditure. en-us Tue, 17 Jun 2014 00:00:00 +0530 Sat, 28 Jun 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248908 The tribunal allowed the appeal, setting aside disallowances under sections 40(a)(ia) and 40A(3). The disallowance under section 40(a)(ia) for non-deduction of TDS was deleted as the shortfall was not deliberate, citing relevant case law. Additionally, the disallowance under section 40A(3) for cash payments exceeding Rs. 20,000 on a single day was overturned because the provision did not allow aggregation of payments on the same day for disallowance in the relevant assessment year. The tribunal directed the AO to identify payments less than Rs. 20,000 and allow the expenditure. Case-Laws Income Tax Tue, 17 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248908