https://www.taxtmi.com/caselaws?id=181076 The Tribunal partly allowed the assessee's appeal, confirming the disallowance of Rs. 2,83,561/- under section 40(a)(ia) for non-deduction of TDS but allowing the claimed business expenses and recognizing only the actual interest received. The decision emphasizes the significance of the real income theory and proper documentation in tax assessments. en-us Fri, 29 Jul 2011 00:00:00 +0530 Tue, 25 Apr 2023 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181076 The Tribunal partly allowed the assessee's appeal, confirming the disallowance of Rs. 2,83,561/- under section 40(a)(ia) for non-deduction of TDS but allowing the claimed business expenses and recognizing only the actual interest received. The decision emphasizes the significance of the real income theory and proper documentation in tax assessments. Case-Laws Income Tax Fri, 29 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181076