https://www.taxtmi.com/caselaws?id=327552 The tribunal ruled in favor of the appellant, setting aside the disallowances made by the AO and confirmed by the CIT(A) regarding adhoc provision and payments towards commission and brokerage. The tribunal interpreted that section 40(a)(ia) applies only to cases of non-deduction and non-deposit of TDS, not to short deduction due to differences in taxability or nature of payments. As there was a dispute over short deposit, not non-deposit, the disallowance was deemed unsustainable, leading to the appeal being allowed, with directions to delete the disallowance. en-us Wed, 06 Apr 2016 00:00:00 +0530 Fri, 13 May 2016 09:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327552 The tribunal ruled in favor of the appellant, setting aside the disallowances made by the AO and confirmed by the CIT(A) regarding adhoc provision and payments towards commission and brokerage. The tribunal interpreted that section 40(a)(ia) applies only to cases of non-deduction and non-deposit of TDS, not to short deduction due to differences in taxability or nature of payments. As there was a dispute over short deposit, not non-deposit, the disallowance was deemed unsustainable, leading to the appeal being allowed, with directions to delete the disallowance. Case-Laws Income Tax Wed, 06 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327552