https://www.taxtmi.com/caselaws?id=334510 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete additions under section 40(a)(ia) based on the correct deduction of TDS by the appellant. The Tribunal emphasized that the payments included various services beyond rent, concluding that no disallowance was warranted under section 40(a)(ia). en-us Fri, 30 Sep 2016 00:00:00 +0530 Tue, 15 Nov 2016 17:57:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334510 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete additions under section 40(a)(ia) based on the correct deduction of TDS by the appellant. The Tribunal emphasized that the payments included various services beyond rent, concluding that no disallowance was warranted under section 40(a)(ia). Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334510