https://www.taxtmi.com/caselaws?id=181803 The Tribunal upheld the decision of the Learned Commissioner of Income Tax (Appeals), ruling in favor of the taxpayer. The cancellation of the disallowance under section 40(a)(ia) for non-deduction of TDS on interest payment to Manibhai A. Patel, HUF, was justified due to the submission of Form 15G, rendering tax deduction unnecessary. The appeal filed by the Revenue was dismissed, affirming the deletion of the addition and concluding in favor of the taxpayer for the assessment year 2005-06. en-us Fri, 10 Dec 2010 00:00:00 +0530 Mon, 25 Apr 2016 14:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181803 The Tribunal upheld the decision of the Learned Commissioner of Income Tax (Appeals), ruling in favor of the taxpayer. The cancellation of the disallowance under section 40(a)(ia) for non-deduction of TDS on interest payment to Manibhai A. Patel, HUF, was justified due to the submission of Form 15G, rendering tax deduction unnecessary. The appeal filed by the Revenue was dismissed, affirming the deletion of the addition and concluding in favor of the taxpayer for the assessment year 2005-06. Case-Laws Income Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181803