https://www.taxtmi.com/caselaws?id=338879 The High Court dismissed the Revenue's appeal, ruling in favor of the assessee. The Court held that the inadvertent submission of Form No.15J to the wrong authority did not justify the disallowance under Section 40(a)(ia) of the Income Tax Act. It was noted that the error did not invalidate the submission, and the exemption from tax deduction based on the sub-contractors' circumstances was upheld. The judgment emphasized the application of Section 292B and relevant precedents in supporting the decision. en-us Fri, 13 Jan 2017 00:00:00 +0530 Tue, 14 Feb 2017 08:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338879 The High Court dismissed the Revenue's appeal, ruling in favor of the assessee. The Court held that the inadvertent submission of Form No.15J to the wrong authority did not justify the disallowance under Section 40(a)(ia) of the Income Tax Act. It was noted that the error did not invalidate the submission, and the exemption from tax deduction based on the sub-contractors' circumstances was upheld. The judgment emphasized the application of Section 292B and relevant precedents in supporting the decision. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338879