https://www.taxtmi.com/caselaws?id=332780 The Tribunal upheld the disallowance of Rs. 5,97,314/- for gifts to doctors as non-business expenditure due to lack of verifiable details and non-deduction of TDS. Regarding the disallowance of Rs. 53,41,049/- under Section 40(a)(ia) for non-deduction of TDS on payments to doctors, the issue was remanded to the AO to verify if recipients included income in returns and paid taxes, potentially leading to deletion of disallowance. The appeal was partly allowed, confirming the disallowance of gifts while requiring further verification for the disallowance of payments to doctors. en-us Mon, 08 Aug 2016 00:00:00 +0530 Mon, 19 Sep 2016 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332780 The Tribunal upheld the disallowance of Rs. 5,97,314/- for gifts to doctors as non-business expenditure due to lack of verifiable details and non-deduction of TDS. Regarding the disallowance of Rs. 53,41,049/- under Section 40(a)(ia) for non-deduction of TDS on payments to doctors, the issue was remanded to the AO to verify if recipients included income in returns and paid taxes, potentially leading to deletion of disallowance. The appeal was partly allowed, confirming the disallowance of gifts while requiring further verification for the disallowance of payments to doctors. Case-Laws Income Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332780