https://www.taxtmi.com/caselaws?id=338165 The Tribunal granted condonation of delay for the late appeal filing due to medical reasons. It upheld the disallowance of payments to artists under Sec. 40(a)(ia) for non-deduction of TDS. The Tribunal directed further review of disallowance under Sec. 40A(3) for cash payments to Gemini Lab. The disallowed loss related to the aborted film was to be reconsidered by the CIT(A) with legal precedents. The Tribunal emphasized thorough examination of issues for a fair decision, allowing the appeal for statistical purposes. en-us Fri, 20 Jan 2017 00:00:00 +0530 Fri, 27 Jan 2017 08:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338165 The Tribunal granted condonation of delay for the late appeal filing due to medical reasons. It upheld the disallowance of payments to artists under Sec. 40(a)(ia) for non-deduction of TDS. The Tribunal directed further review of disallowance under Sec. 40A(3) for cash payments to Gemini Lab. The disallowed loss related to the aborted film was to be reconsidered by the CIT(A) with legal precedents. The Tribunal emphasized thorough examination of issues for a fair decision, allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338165