https://www.taxtmi.com/caselaws?id=263602 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the disallowance of interest expense under section 40(a)(ia) due to failure to deduct TDS and non-procurement of Form 15G within the stipulated time. The decision was based on the assessee's possession of declarations before making payments, as required by Sec. 197A, and the absence of grounds for disallowance other than a topographical error in filling the verification date on Form 15G. en-us Fri, 07 Aug 2015 00:00:00 +0530 Thu, 13 Aug 2015 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263602 The Tribunal allowed the appeal, ruling in favor of the assessee regarding the disallowance of interest expense under section 40(a)(ia) due to failure to deduct TDS and non-procurement of Form 15G within the stipulated time. The decision was based on the assessee's possession of declarations before making payments, as required by Sec. 197A, and the absence of grounds for disallowance other than a topographical error in filling the verification date on Form 15G. Case-Laws Income Tax Fri, 07 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263602