https://www.taxtmi.com/caselaws?id=181092 The Tribunal partially allowed the assessee's appeal against the CIT(A)-II, Nashik order for the assessment year 2006-07. The issue revolved around the interpretation of S. 40(a)(i-a) concerning the disallowance of payments made without T.D.S. The Tribunal held that since the payments in question were already made without T.D.S, the provisions of S. 40(a)(i-a) did not apply as they pertain to amounts still 'payable', not already paid. Relying on precedents, the Tribunal reversed the CIT(A)'s decision, allowing the relevant grounds raised by the assessee. en-us Wed, 12 Jan 2011 00:00:00 +0530 Thu, 07 Apr 2016 10:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181092 The Tribunal partially allowed the assessee's appeal against the CIT(A)-II, Nashik order for the assessment year 2006-07. The issue revolved around the interpretation of S. 40(a)(i-a) concerning the disallowance of payments made without T.D.S. The Tribunal held that since the payments in question were already made without T.D.S, the provisions of S. 40(a)(i-a) did not apply as they pertain to amounts still 'payable', not already paid. Relying on precedents, the Tribunal reversed the CIT(A)'s decision, allowing the relevant grounds raised by the assessee. Case-Laws Income Tax Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181092