https://www.taxtmi.com/caselaws?id=330250 The Tribunal ruled in favor of the assessee, quashing the revision order under section 263 and ruling against the disallowance under section 40(a)(ia) for short deduction of tax at source. The Tribunal found that the AO had acted in accordance with a valid judicial decision, satisfying one of the twin conditions stipulated in section 263(1), leading to the dismissal of the revision order. en-us Wed, 13 Jul 2016 00:00:00 +0530 Tue, 19 Jul 2016 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330250 The Tribunal ruled in favor of the assessee, quashing the revision order under section 263 and ruling against the disallowance under section 40(a)(ia) for short deduction of tax at source. The Tribunal found that the AO had acted in accordance with a valid judicial decision, satisfying one of the twin conditions stipulated in section 263(1), leading to the dismissal of the revision order. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330250