https://www.taxtmi.com/caselaws?id=336965 The tribunal partially allowed the appeal on December 28, 2016. It allowed the disallowance of vehicle hire charges as no TDS was required for payments below a certain threshold. However, it upheld the disallowance under section 40a(ia) for non-TDS on payments to Tata Motors Ltd. Additionally, the tribunal agreed with the disallowance of cash vehicle maintenance charges due to lack of verifiable bills, emphasizing the importance of proper documentation in such cases. en-us Wed, 28 Dec 2016 00:00:00 +0530 Sun, 01 Jan 2017 14:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336965 The tribunal partially allowed the appeal on December 28, 2016. It allowed the disallowance of vehicle hire charges as no TDS was required for payments below a certain threshold. However, it upheld the disallowance under section 40a(ia) for non-TDS on payments to Tata Motors Ltd. Additionally, the tribunal agreed with the disallowance of cash vehicle maintenance charges due to lack of verifiable bills, emphasizing the importance of proper documentation in such cases. Case-Laws Income Tax Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336965