https://www.taxtmi.com/caselaws?id=186972 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance of expenses under section 40(a)(ia) of the Income Tax Act for the assessment year 2006-07. The Tribunal found that the disallowance provision applied to cases of non-deduction of tax, not short deduction, and noted that the assessee's explanation of clerical errors for the minimal shortfalls was acceptable. Therefore, the Tribunal concluded that the lorry hire charges should not be added back due to the insignificant shortfalls and the correct application of the law in cases of short deduction. en-us Wed, 16 Nov 2011 00:00:00 +0530 Mon, 14 May 2018 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186972 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance of expenses under section 40(a)(ia) of the Income Tax Act for the assessment year 2006-07. The Tribunal found that the disallowance provision applied to cases of non-deduction of tax, not short deduction, and noted that the assessee's explanation of clerical errors for the minimal shortfalls was acceptable. Therefore, the Tribunal concluded that the lorry hire charges should not be added back due to the insignificant shortfalls and the correct application of the law in cases of short deduction. Case-Laws Income Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186972