https://www.taxtmi.com/caselaws?id=254762 The Tribunal allowed the appeal under section 40(a)(ia) of the Income Tax Act, setting aside the disallowance of expenses for failure to deduct TDS u/s 194H. Relying on conflicting interpretations, the Tribunal favored the appellant's position, emphasizing that disallowance should not apply when payments have been made, not just when they are payable. The case was remanded to the Assessing Officer for verification, following the principle of favoring the assessee when two views are possible. The decision did not prejudice either party and highlighted the importance of verifying payments made by the appellant. en-us Fri, 21 Nov 2014 00:00:00 +0530 Tue, 30 Dec 2014 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254762 The Tribunal allowed the appeal under section 40(a)(ia) of the Income Tax Act, setting aside the disallowance of expenses for failure to deduct TDS u/s 194H. Relying on conflicting interpretations, the Tribunal favored the appellant's position, emphasizing that disallowance should not apply when payments have been made, not just when they are payable. The case was remanded to the Assessing Officer for verification, following the principle of favoring the assessee when two views are possible. The decision did not prejudice either party and highlighted the importance of verifying payments made by the appellant. Case-Laws Income Tax Fri, 21 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254762