https://www.taxtmi.com/caselaws?id=253757 The Tribunal dismissed the Revenue's appeal regarding the deletion of additions under Section 40(a)(ia) for default in TDS but allowed the appeal concerning bogus purchases, partially in favor of the Revenue. The Tribunal upheld the CIT(A)'s decision that no disallowance under Section 40(a)(ia) could be made due to the absence of a contract between the assessee and subcontractors. However, the Tribunal supported the AO's addition for bogus purchases due to the failure to confirm transactions and provide necessary documentation. en-us Fri, 28 Nov 2014 00:00:00 +0530 Wed, 03 Dec 2014 10:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253757 The Tribunal dismissed the Revenue's appeal regarding the deletion of additions under Section 40(a)(ia) for default in TDS but allowed the appeal concerning bogus purchases, partially in favor of the Revenue. The Tribunal upheld the CIT(A)'s decision that no disallowance under Section 40(a)(ia) could be made due to the absence of a contract between the assessee and subcontractors. However, the Tribunal supported the AO's addition for bogus purchases due to the failure to confirm transactions and provide necessary documentation. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253757