https://www.taxtmi.com/caselaws?id=339519 Disallowance under section 40(a)(ia) turns on the true character of the payment and the corresponding TDS obligation: purchase-related payments supported by bills were not treated as contractual payments, so the disallowance was deleted to that extent, while the AMC component was accepted for disallowance. Where commission and common area maintenance payments under a joint venture arrangement were not clearly characterised, the matter required fresh examination of the agreement and each payment. Interest paid to a banking company was not subject to TDS on the facts noted, so the related disallowance could not stand. Donation, subscription, and salary items were remanded for verification and fresh adjudication. en-us Fri, 02 Dec 2016 00:00:00 +0530 Wed, 01 Mar 2017 09:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339519 Disallowance under section 40(a)(ia) turns on the true character of the payment and the corresponding TDS obligation: purchase-related payments supported by bills were not treated as contractual payments, so the disallowance was deleted to that extent, while the AMC component was accepted for disallowance. Where commission and common area maintenance payments under a joint venture arrangement were not clearly characterised, the matter required fresh examination of the agreement and each payment. Interest paid to a banking company was not subject to TDS on the facts noted, so the related disallowance could not stand. Donation, subscription, and salary items were remanded for verification and fresh adjudication. Case-Laws Income Tax Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339519