https://www.taxtmi.com/caselaws?id=326641 Cash payments claimed for road expenses were not rejected outright because the factual basis for the disallowance was insufficiently established; the matter was remitted to the Assessing Officer for verification, with relief limited to statistical purposes. Tuition fees paid for grandchildren were held outside the scope of the section 80C deduction and the disallowance was sustained. Handling charges attracted section 40(a)(ia) because the relevant threshold under section 194C was exceeded and tax was not deducted at source; the contention that nothing remained payable at year-end did not assist the assessee, so the disallowance was upheld. en-us Wed, 24 Feb 2016 00:00:00 +0530 Thu, 21 Apr 2016 10:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326641 Cash payments claimed for road expenses were not rejected outright because the factual basis for the disallowance was insufficiently established; the matter was remitted to the Assessing Officer for verification, with relief limited to statistical purposes. Tuition fees paid for grandchildren were held outside the scope of the section 80C deduction and the disallowance was sustained. Handling charges attracted section 40(a)(ia) because the relevant threshold under section 194C was exceeded and tax was not deducted at source; the contention that nothing remained payable at year-end did not assist the assessee, so the disallowance was upheld. Case-Laws Income Tax Wed, 24 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326641