https://www.taxtmi.com/caselaws?id=253914 The Tribunal upheld the Commissioner (Appeals)'s decision to delete the disallowance under section 40(a)(ia) as the payment was deemed to be due to extra costs incurred by Unitech, not interest. The Tribunal concluded that no TDS was required and section 40(a)(ia) was inapplicable, based on the evidence presented and concurred findings of fact. Consequently, the appeal was summarily dismissed. en-us Mon, 22 Sep 2014 00:00:00 +0530 Mon, 08 Dec 2014 09:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253914 The Tribunal upheld the Commissioner (Appeals)'s decision to delete the disallowance under section 40(a)(ia) as the payment was deemed to be due to extra costs incurred by Unitech, not interest. The Tribunal concluded that no TDS was required and section 40(a)(ia) was inapplicable, based on the evidence presented and concurred findings of fact. Consequently, the appeal was summarily dismissed. Case-Laws Income Tax Mon, 22 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253914