https://www.taxtmi.com/caselaws?id=172129 The Tribunal remitted the matter back to the Assessing Officer for further examination regarding the disallowance of payments under section 40(a)(ia) r.w.s. 194C, emphasizing the need to verify the exact nature of the appellant's business. The Tribunal allowed the appellant's appeal for statistical purposes concerning the levy of penal interests, directing reconsideration by the Assessing Officer in light of relevant legal provisions and past judicial decisions. The appeal was heard and decided on December 30, 2013. en-us Mon, 30 Dec 2013 00:00:00 +0530 Tue, 11 Aug 2015 19:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172129 The Tribunal remitted the matter back to the Assessing Officer for further examination regarding the disallowance of payments under section 40(a)(ia) r.w.s. 194C, emphasizing the need to verify the exact nature of the appellant's business. The Tribunal allowed the appellant's appeal for statistical purposes concerning the levy of penal interests, directing reconsideration by the Assessing Officer in light of relevant legal provisions and past judicial decisions. The appeal was heard and decided on December 30, 2013. Case-Laws Income Tax Mon, 30 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172129