https://www.taxtmi.com/caselaws?id=179666 The Tribunal dismissed the Revenue's appeal, upholding the Ld. CIT(A)'s decision regarding the disallowance under Section 40(a)(ia) of the Income Tax Act. The Tribunal found that TDS had been deposited in most cases before filing the return and upheld the disallowance only for cases where TDS was not made. The decision was in line with previous rulings and the Tribunal's interpretation of the law. en-us Fri, 22 Jun 2012 00:00:00 +0530 Sat, 17 Jun 2017 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179666 The Tribunal dismissed the Revenue's appeal, upholding the Ld. CIT(A)'s decision regarding the disallowance under Section 40(a)(ia) of the Income Tax Act. The Tribunal found that TDS had been deposited in most cases before filing the return and upheld the disallowance only for cases where TDS was not made. The decision was in line with previous rulings and the Tribunal's interpretation of the law. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179666