https://www.taxtmi.com/caselaws?id=267489 The ITAT partially allowed the appeal, deleting the disallowance of NBHC bank guard pay but remanding the issue of rent payments to government entities back to the AO for a fresh decision. The judgment emphasized the need for proper evidence to claim exemptions under the Income-tax Act and compliance with TDS provisions for contractual payments. The appellant's challenge to the disallowances under section 40(a)(ia) was upheld, stressing the importance of supporting documentation and adherence to tax regulations. en-us Thu, 29 Oct 2015 00:00:00 +0530 Sat, 07 Nov 2015 10:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267489 The ITAT partially allowed the appeal, deleting the disallowance of NBHC bank guard pay but remanding the issue of rent payments to government entities back to the AO for a fresh decision. The judgment emphasized the need for proper evidence to claim exemptions under the Income-tax Act and compliance with TDS provisions for contractual payments. The appellant's challenge to the disallowances under section 40(a)(ia) was upheld, stressing the importance of supporting documentation and adherence to tax regulations. Case-Laws Income Tax Thu, 29 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267489