https://www.taxtmi.com/caselaws?id=261476 The Tribunal upheld the Commissioner's decisions on both issues. Regarding the disallowance under section 40(a)(ia) for non-deduction of TDS on professional fees, the Tribunal agreed with the Commissioner's interpretation that if payments were made before the end of the year, section 40(a)(ia) would not apply. On the disallowance of land levelling expenses due to lack of evidence, the Tribunal supported the Commissioner's decision to partially allow the expenses based on the assessee's explanation, reducing the disallowance to 50% of the total expenses. The Revenue's appeal was dismissed in both instances, emphasizing the importance of timely payments and proper documentation to avoid disallowances under the Income Tax Act. en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 14 Jul 2015 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261476 The Tribunal upheld the Commissioner's decisions on both issues. Regarding the disallowance under section 40(a)(ia) for non-deduction of TDS on professional fees, the Tribunal agreed with the Commissioner's interpretation that if payments were made before the end of the year, section 40(a)(ia) would not apply. On the disallowance of land levelling expenses due to lack of evidence, the Tribunal supported the Commissioner's decision to partially allow the expenses based on the assessee's explanation, reducing the disallowance to 50% of the total expenses. The Revenue's appeal was dismissed in both instances, emphasizing the importance of timely payments and proper documentation to avoid disallowances under the Income Tax Act. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261476