https://www.taxtmi.com/caselaws?id=329378 The Tribunal partly allowed the appeal in favor of the assessee. It ruled that the disallowance under section 40(a)(ia) of the Income Tax Act for SMS charges was not applicable as the services provided did not constitute "work" under section 194C. The Tribunal also partly allowed the rebate claim under section 88E, directing a proportionate disallowance of indirect expenses. The issue regarding the levy of interest under section 234D was deemed consequential and not adjudicated. en-us Wed, 01 Jun 2016 00:00:00 +0530 Fri, 24 Jun 2016 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329378 The Tribunal partly allowed the appeal in favor of the assessee. It ruled that the disallowance under section 40(a)(ia) of the Income Tax Act for SMS charges was not applicable as the services provided did not constitute "work" under section 194C. The Tribunal also partly allowed the rebate claim under section 88E, directing a proportionate disallowance of indirect expenses. The issue regarding the levy of interest under section 234D was deemed consequential and not adjudicated. Case-Laws Income Tax Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329378