https://www.taxtmi.com/caselaws?id=329608 The appeal was partly allowed with the Tribunal confirming the deletion of the disallowance under Section 10A of the Income Tax Act. The disallowance under Section 40(a)(ia) was set aside for the Assessing Officer (AO) to verify if the payee included job charges in their returns. The chargeability of interest under Sections 234B, 234C, and 234D was deemed consequential and did not require adjudication. The AO was directed to re-examine the disallowance under Section 40(a)(ia). en-us Fri, 01 Jul 2016 00:00:00 +0530 Wed, 06 Jul 2016 04:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329608 The appeal was partly allowed with the Tribunal confirming the deletion of the disallowance under Section 10A of the Income Tax Act. The disallowance under Section 40(a)(ia) was set aside for the Assessing Officer (AO) to verify if the payee included job charges in their returns. The chargeability of interest under Sections 234B, 234C, and 234D was deemed consequential and did not require adjudication. The AO was directed to re-examine the disallowance under Section 40(a)(ia). Case-Laws Income Tax Fri, 01 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329608