https://www.taxtmi.com/caselaws?id=266168 The Tribunal allowed the appeal, ruling that the disallowance of Rs. 26,72,955 under section 40(a)(ia) of the Income-tax Act, 1961 was not justified. The Tribunal emphasized that when the agent complies with TDS obligations, no disallowance can be made under section 40(a)(ia) for reimbursement of expenses. The decision was influenced by a relevant High Court case and the dismissal of a Special Leave Petition by the Supreme Court in a similar matter. en-us Wed, 21 Jan 2015 00:00:00 +0530 Sun, 18 Oct 2015 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266168 The Tribunal allowed the appeal, ruling that the disallowance of Rs. 26,72,955 under section 40(a)(ia) of the Income-tax Act, 1961 was not justified. The Tribunal emphasized that when the agent complies with TDS obligations, no disallowance can be made under section 40(a)(ia) for reimbursement of expenses. The decision was influenced by a relevant High Court case and the dismissal of a Special Leave Petition by the Supreme Court in a similar matter. Case-Laws Income Tax Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266168