https://www.taxtmi.com/caselaws?id=334311 The Appellate Tribunal ITAT Kolkata ruled in favor of the assessee, allowing the appeal and deleting the disallowance made under section 40(a)(ia) of the Income Tax Act, 1961. The tribunal found that the clerical error in naming the entity in the certificate did not warrant the disallowance of expenses, as the actual financial transactions and TDS claims were in line with the assessee's submissions. en-us Wed, 19 Oct 2016 00:00:00 +0530 Wed, 09 Nov 2016 15:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334311 The Appellate Tribunal ITAT Kolkata ruled in favor of the assessee, allowing the appeal and deleting the disallowance made under section 40(a)(ia) of the Income Tax Act, 1961. The tribunal found that the clerical error in naming the entity in the certificate did not warrant the disallowance of expenses, as the actual financial transactions and TDS claims were in line with the assessee's submissions. Case-Laws Income Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334311