https://www.taxtmi.com/caselaws?id=328623 The Tribunal partly allowed the appeal, remitting primary issues for fresh adjudication in light of the second proviso to section 40(a)(ia) and precedent. It ruled that section 40(a)(ia) does not apply to short deduction of tax, allowing the appeal on Carriage Outward Expenses. The order was issued on May 31, 2016. en-us Tue, 31 May 2016 00:00:00 +0530 Thu, 09 Jun 2016 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328623 The Tribunal partly allowed the appeal, remitting primary issues for fresh adjudication in light of the second proviso to section 40(a)(ia) and precedent. It ruled that section 40(a)(ia) does not apply to short deduction of tax, allowing the appeal on Carriage Outward Expenses. The order was issued on May 31, 2016. Case-Laws Income Tax Tue, 31 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328623