https://www.taxtmi.com/caselaws?id=183476 The Pune Tribunal allowed both appeals concerning disallowance under section 40(a)(ia) of the Income-tax Act for interest paid to Chatrapati Sambhaji Maharaj Patasanstha Limited. The Tribunal remanded the matter for fresh consideration based on the new proviso inserted in 2012, emphasizing the obligation to deduct TDS under section 194A. The decision underscores the importance of TDS compliance and provides guidance on addressing legal amendments impacting such disallowances. en-us Wed, 16 Dec 2015 00:00:00 +0530 Fri, 10 Jun 2016 16:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183476 The Pune Tribunal allowed both appeals concerning disallowance under section 40(a)(ia) of the Income-tax Act for interest paid to Chatrapati Sambhaji Maharaj Patasanstha Limited. The Tribunal remanded the matter for fresh consideration based on the new proviso inserted in 2012, emphasizing the obligation to deduct TDS under section 194A. The decision underscores the importance of TDS compliance and provides guidance on addressing legal amendments impacting such disallowances. Case-Laws Income Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183476