https://www.taxtmi.com/caselaws?id=271723 The tribunal ruled in favor of the assessee, holding that disallowance under section 40(a)(ia) should only cover payments not subject to TDS and can be considered as part of business profit for deduction under section 80-IB(10). The tribunal remitted the computation issue under section 80-IB(10) back to the CIT(A) for further review. The tribunal's decision favored the assessee, indicating a successful outcome in addressing the issues raised in the appeals. en-us Wed, 20 Jan 2016 00:00:00 +0530 Mon, 15 Feb 2016 00:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271723 The tribunal ruled in favor of the assessee, holding that disallowance under section 40(a)(ia) should only cover payments not subject to TDS and can be considered as part of business profit for deduction under section 80-IB(10). The tribunal remitted the computation issue under section 80-IB(10) back to the CIT(A) for further review. The tribunal's decision favored the assessee, indicating a successful outcome in addressing the issues raised in the appeals. Case-Laws Income Tax Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271723