https://www.taxtmi.com/caselaws?id=332128 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer (AO) to verify if the recipients declared the receipts in their income tax returns and paid taxes. If compliance is confirmed, no disallowance under Section 40(a)(ia) should occur. In case of non-cooperation, the AO was instructed to utilize statutory powers to gather the required information. The order of the Commissioner of Income Tax (Appeals) was set aside, and the issue was remanded to the AO for verification. en-us Wed, 27 Jul 2016 00:00:00 +0530 Sun, 11 Sep 2016 14:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332128 The Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer (AO) to verify if the recipients declared the receipts in their income tax returns and paid taxes. If compliance is confirmed, no disallowance under Section 40(a)(ia) should occur. In case of non-cooperation, the AO was instructed to utilize statutory powers to gather the required information. The order of the Commissioner of Income Tax (Appeals) was set aside, and the issue was remanded to the AO for verification. Case-Laws Income Tax Wed, 27 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332128