https://www.taxtmi.com/caselaws?id=181917 The Tribunal partially allowed the appeal by directing the deletion of the disallowance related to the subcontract amount under section 40(a)(ia) of the IT Act, as the appellant had deducted and paid TDS before the return filing due date. However, the disallowance of expenditure amounting to Rs. 4 lakhs was upheld due to lack of supporting documentation. The assessing officer was directed to delete the disallowance related to subcontract amount but maintain the disallowance of expenditure. The judgment was pronounced on 16-7-2010. en-us Fri, 16 Jul 2010 00:00:00 +0530 Mon, 21 Aug 2023 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181917 The Tribunal partially allowed the appeal by directing the deletion of the disallowance related to the subcontract amount under section 40(a)(ia) of the IT Act, as the appellant had deducted and paid TDS before the return filing due date. However, the disallowance of expenditure amounting to Rs. 4 lakhs was upheld due to lack of supporting documentation. The assessing officer was directed to delete the disallowance related to subcontract amount but maintain the disallowance of expenditure. The judgment was pronounced on 16-7-2010. Case-Laws Income Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181917