https://www.taxtmi.com/caselaws?id=334517 The ITAT upheld the CIT(A)'s decision to sustain only the outstanding amount of Rs. 15,22,373 out of the total disallowance of Rs. 89,16,387 under section 40(a)(ia) of the Income Tax Act for the assessment year 2009-10. Despite the Revenue's appeal, the ITAT dismissed it, ruling in favor of the assessee regarding the applicability of TDS on promotional expenses and the interpretation of section 40(a)(ia). en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 15 Nov 2016 17:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334517 The ITAT upheld the CIT(A)'s decision to sustain only the outstanding amount of Rs. 15,22,373 out of the total disallowance of Rs. 89,16,387 under section 40(a)(ia) of the Income Tax Act for the assessment year 2009-10. Despite the Revenue's appeal, the ITAT dismissed it, ruling in favor of the assessee regarding the applicability of TDS on promotional expenses and the interpretation of section 40(a)(ia). Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334517