https://www.taxtmi.com/caselaws?id=336713 The Tribunal allowed the appeal, setting aside the Commissioner's revision under section 263 of the Income Tax Act, 1961. It upheld the assessment order passed by the Assessing Officer, ruling that no disallowance could be made under section 40(a)(ia) as the recipients had submitted form 15G/15H before the due date of TDS payment, relieving the assessee from deducting TDS under section 194A. The Tribunal found that the Assessing Officer had properly examined the issue during assessment proceedings and accepted the explanations provided by the assessee, ultimately concluding in favor of the assessee. en-us Fri, 23 Dec 2016 00:00:00 +0530 Tue, 27 Dec 2016 19:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336713 The Tribunal allowed the appeal, setting aside the Commissioner's revision under section 263 of the Income Tax Act, 1961. It upheld the assessment order passed by the Assessing Officer, ruling that no disallowance could be made under section 40(a)(ia) as the recipients had submitted form 15G/15H before the due date of TDS payment, relieving the assessee from deducting TDS under section 194A. The Tribunal found that the Assessing Officer had properly examined the issue during assessment proceedings and accepted the explanations provided by the assessee, ultimately concluding in favor of the assessee. Case-Laws Income Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336713