https://www.taxtmi.com/caselaws?id=266214 The Tribunal allowed the appeal in part, condoning the delay in filing the appeal and admitting it for hearing. Disallowance under Section 40(a)(ia) regarding Section 194C was deleted as the assessee had submitted Form No. 15-I, exempting TDS deduction. The appeal ground on disallowance under Section 40(a)(ia) for Section 194A was dismissed. Disallowance of office expenses and confirmation of interest under Section 234B were also dismissed due to lack of arguments. en-us Fri, 10 Apr 2015 00:00:00 +0530 Mon, 19 Oct 2015 07:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266214 The Tribunal allowed the appeal in part, condoning the delay in filing the appeal and admitting it for hearing. Disallowance under Section 40(a)(ia) regarding Section 194C was deleted as the assessee had submitted Form No. 15-I, exempting TDS deduction. The appeal ground on disallowance under Section 40(a)(ia) for Section 194A was dismissed. Disallowance of office expenses and confirmation of interest under Section 234B were also dismissed due to lack of arguments. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266214