https://www.taxtmi.com/caselaws?id=258266 The Tribunal upheld the disallowance of Rs. 5,45,000 for payments to sub-contractors without tax deductions under section 40(a)(ia) of the Income Tax Act, rejecting the assessee's arguments based on High Court judgments. Regarding adhoc disallowances of certain expenses, the Tribunal deleted some disallowances while confirming others, ultimately partially allowing the appeal after detailed analysis of each expense category. en-us Fri, 27 Jun 2014 00:00:00 +0530 Sat, 04 Apr 2015 06:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258266 The Tribunal upheld the disallowance of Rs. 5,45,000 for payments to sub-contractors without tax deductions under section 40(a)(ia) of the Income Tax Act, rejecting the assessee's arguments based on High Court judgments. Regarding adhoc disallowances of certain expenses, the Tribunal deleted some disallowances while confirming others, ultimately partially allowing the appeal after detailed analysis of each expense category. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258266