https://www.taxtmi.com/caselaws?id=271374 The Tribunal partly allowed the appeal by upholding the disallowance of lorry hire charges under Section 40(a)(ia) and confirming its applicability to both payable and paid amounts. However, the Tribunal directed the deletion of the disallowance under Section 14A as no exempt income was earned by the assessee during the relevant assessment year. en-us Fri, 20 Nov 2015 00:00:00 +0530 Thu, 28 Jan 2016 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271374 The Tribunal partly allowed the appeal by upholding the disallowance of lorry hire charges under Section 40(a)(ia) and confirming its applicability to both payable and paid amounts. However, the Tribunal directed the deletion of the disallowance under Section 14A as no exempt income was earned by the assessee during the relevant assessment year. Case-Laws Income Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271374