https://www.taxtmi.com/caselaws?id=267304 The Tribunal partially allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer to consider various aspects in the disallowance under section 40(a)(ia) for non-deduction of tax on payments to seconded employees. The Tribunal also instructed the deletion of the disallowance under Section 14A and Rule 8D, emphasizing the importance of verifying factual consistency. The decision highlighted the need for tax deduction at source and relied on legal provisions and precedents for a comprehensive analysis of the issues raised in the appeal. en-us Tue, 29 Sep 2015 00:00:00 +0530 Wed, 04 Nov 2015 09:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267304 The Tribunal partially allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer to consider various aspects in the disallowance under section 40(a)(ia) for non-deduction of tax on payments to seconded employees. The Tribunal also instructed the deletion of the disallowance under Section 14A and Rule 8D, emphasizing the importance of verifying factual consistency. The decision highlighted the need for tax deduction at source and relied on legal provisions and precedents for a comprehensive analysis of the issues raised in the appeal. Case-Laws Income Tax Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267304