https://www.taxtmi.com/caselaws?id=181305 The Tribunal allowed the appeal of the assessee, dismissing the Revenue's appeal. Payments to RCDF and primary societies were deemed not liable for TDS. Disallowances under Section 40(a)(ia) were restricted or deleted based on relevant judgments. The Tribunal upheld decisions on disallowances and reliance on the ITAT Jaipur Bench decision. The disallowance of Rs. 4.52 lacs was deleted as payments were for goods, not advertisement, and reimbursement of expenses. en-us Tue, 21 Jul 2015 00:00:00 +0530 Wed, 13 Apr 2016 10:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181305 The Tribunal allowed the appeal of the assessee, dismissing the Revenue's appeal. Payments to RCDF and primary societies were deemed not liable for TDS. Disallowances under Section 40(a)(ia) were restricted or deleted based on relevant judgments. The Tribunal upheld decisions on disallowances and reliance on the ITAT Jaipur Bench decision. The disallowance of Rs. 4.52 lacs was deleted as payments were for goods, not advertisement, and reimbursement of expenses. Case-Laws Income Tax Tue, 21 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181305