https://www.taxtmi.com/caselaws?id=325127 The Tribunal allowed the appeal of the assessee in a tax case involving disallowance of expenses under section 40(a)(ia) for non-deduction of TDS. The Tribunal found that the expenses for two separate offices were below the limit specified in section 194(I), making the provision inapplicable. Consequently, the disallowance under section 40(a)(ia) was deemed unsustainable, resulting in the deletion of the addition of &8377; 2,40,000. The Tribunal's decision emphasized the importance of correctly applying TDS provisions based on the specific circumstances of the transactions. en-us Fri, 29 Jan 2016 00:00:00 +0530 Fri, 11 Mar 2016 11:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325127 The Tribunal allowed the appeal of the assessee in a tax case involving disallowance of expenses under section 40(a)(ia) for non-deduction of TDS. The Tribunal found that the expenses for two separate offices were below the limit specified in section 194(I), making the provision inapplicable. Consequently, the disallowance under section 40(a)(ia) was deemed unsustainable, resulting in the deletion of the addition of &8377; 2,40,000. The Tribunal's decision emphasized the importance of correctly applying TDS provisions based on the specific circumstances of the transactions. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325127