https://www.taxtmi.com/caselaws?id=167016 The Tribunal partly allowed the assessee's appeals by deleting disallowances under Section 40(a)(ia) for payments not qualifying as subcontractor payments and directing the deletion of the ESIC and PF addition if payments were timely. The addition of long-term capital gains and partial ad-hoc disallowances were upheld. en-us Thu, 29 Sep 2011 00:00:00 +0530 Mon, 09 Oct 2017 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167016 The Tribunal partly allowed the assessee's appeals by deleting disallowances under Section 40(a)(ia) for payments not qualifying as subcontractor payments and directing the deletion of the ESIC and PF addition if payments were timely. The addition of long-term capital gains and partial ad-hoc disallowances were upheld. Case-Laws Income Tax Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167016