https://www.taxtmi.com/caselaws?id=257249 The ITAT ruled in favor of the Assessee, emphasizing that no disallowance under section 40(a)(ia) should be made when payments were not treated as expenditure, despite the TPA's obligation to deduct TDS under section 194J. The judgment provided clarity on the TPA's role in payment facilitation and the application of tax deduction provisions in such transactions. en-us Fri, 25 Jul 2014 00:00:00 +0530 Sat, 07 Mar 2015 05:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257249 The ITAT ruled in favor of the Assessee, emphasizing that no disallowance under section 40(a)(ia) should be made when payments were not treated as expenditure, despite the TPA's obligation to deduct TDS under section 194J. The judgment provided clarity on the TPA's role in payment facilitation and the application of tax deduction provisions in such transactions. Case-Laws Income Tax Fri, 25 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257249