https://www.taxtmi.com/caselaws?id=184298 The Tribunal partly allowed the appeals for assessment years 2008-09 and 2009-10. It upheld the liability to deduct tax at source under Section 194C and the applicability of Section 40(a)(ia) for disallowing expenditure. However, the issue of whether Section 40(a)(ia) can be invoked for expenditure actually paid within the previous year was remitted back to the Assessing Officer for further examination and decision. en-us Fri, 06 Feb 2015 00:00:00 +0530 Tue, 05 Jul 2016 11:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184298 The Tribunal partly allowed the appeals for assessment years 2008-09 and 2009-10. It upheld the liability to deduct tax at source under Section 194C and the applicability of Section 40(a)(ia) for disallowing expenditure. However, the issue of whether Section 40(a)(ia) can be invoked for expenditure actually paid within the previous year was remitted back to the Assessing Officer for further examination and decision. Case-Laws Income Tax Fri, 06 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184298