https://www.taxtmi.com/caselaws?id=175575 The Tribunal partly allowed the assessee's appeal, remitting issues related to section 40A(3) back to the Assessing Officer for further examination. The disallowance under section 40a(ia) for non-deduction of TDS was upheld due to the assessee's failure to comply with TDS provisions. The Tribunal directed the AO to reevaluate the cash payment issues in line with specific directions and legal precedents, including determining the nature of agricultural produce. en-us Fri, 22 Oct 2010 00:00:00 +0530 Thu, 26 Nov 2015 18:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175575 The Tribunal partly allowed the assessee's appeal, remitting issues related to section 40A(3) back to the Assessing Officer for further examination. The disallowance under section 40a(ia) for non-deduction of TDS was upheld due to the assessee's failure to comply with TDS provisions. The Tribunal directed the AO to reevaluate the cash payment issues in line with specific directions and legal precedents, including determining the nature of agricultural produce. Case-Laws Income Tax Fri, 22 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175575