https://www.taxtmi.com/caselaws?id=177308 The Income Tax Appellate Tribunal (ITAT) partially allowed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance of provision of expenses under section 40(a)(ia) for non-deduction of TDS. The ITAT emphasized the need for a detailed examination of expenditures and consideration of legal precedents. Additionally, the ITAT upheld the CIT(A)'s decision to delete the disallowance on account of AIR mismatch, highlighting that additions based solely on AIR information are not sustainable if the assessee denies receiving the income. en-us Wed, 27 May 2015 00:00:00 +0530 Thu, 07 Jan 2016 10:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177308 The Income Tax Appellate Tribunal (ITAT) partially allowed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance of provision of expenses under section 40(a)(ia) for non-deduction of TDS. The ITAT emphasized the need for a detailed examination of expenditures and consideration of legal precedents. Additionally, the ITAT upheld the CIT(A)'s decision to delete the disallowance on account of AIR mismatch, highlighting that additions based solely on AIR information are not sustainable if the assessee denies receiving the income. Case-Laws Income Tax Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177308