https://www.taxtmi.com/caselaws?id=252899 The Tribunal upheld the disallowance under Section 40(a)(ia) of the Income Tax Act for payments made by the assessee, requiring tax deduction at source. It found the payments were not pure reimbursements and lacked evidence to support otherwise. The Tribunal dismissed the Miscellaneous Application, stating errors in judgment do not constitute apparent mistakes. The original order was upheld, confirming the tax implications on the payments. en-us Fri, 31 Oct 2014 00:00:00 +0530 Thu, 06 Nov 2014 22:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252899 The Tribunal upheld the disallowance under Section 40(a)(ia) of the Income Tax Act for payments made by the assessee, requiring tax deduction at source. It found the payments were not pure reimbursements and lacked evidence to support otherwise. The Tribunal dismissed the Miscellaneous Application, stating errors in judgment do not constitute apparent mistakes. The original order was upheld, confirming the tax implications on the payments. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252899