https://www.taxtmi.com/caselaws?id=250853 The Tribunal partially allowed the appeal, limiting the disallowance under Section 40(a)(ia) to Rs. 82,170 and reducing the disallowance under Section 40A(2)(b) to Rs. 5,66,222. The decision highlighted the importance of accurate PAN submission, proper verification, and justification for payments to related parties. en-us Tue, 12 Aug 2014 00:00:00 +0530 Wed, 27 Aug 2014 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250853 The Tribunal partially allowed the appeal, limiting the disallowance under Section 40(a)(ia) to Rs. 82,170 and reducing the disallowance under Section 40A(2)(b) to Rs. 5,66,222. The decision highlighted the importance of accurate PAN submission, proper verification, and justification for payments to related parties. Case-Laws Income Tax Tue, 12 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250853