https://www.taxtmi.com/caselaws?id=329507 The Tribunal allowed the Revenue's appeal, setting aside the CIT(A)'s decisions on both issues regarding the deletion of disallowance under section 40(a)(ia) for payments made to advertising agencies and towards collection of advertisements. The matters were remanded to the AO for reconsideration in light of the second proviso to section 40(a)(ia, applicable retrospectively. en-us Wed, 08 Jun 2016 00:00:00 +0530 Mon, 04 Jul 2016 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329507 The Tribunal allowed the Revenue's appeal, setting aside the CIT(A)'s decisions on both issues regarding the deletion of disallowance under section 40(a)(ia) for payments made to advertising agencies and towards collection of advertisements. The matters were remanded to the AO for reconsideration in light of the second proviso to section 40(a)(ia, applicable retrospectively. Case-Laws Income Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329507