https://www.taxtmi.com/caselaws?id=340458 The Tribunal allowed the assessee's appeal for statistical purposes, directing the issues back to the AO for fresh adjudication. Regarding the disallowance of interest paid to the bank, the Tribunal found the cash credit account was actually a current account, requiring further verification. In the case of disallowance under Section 40(a)(ia) for non-deduction of TDS on Quality Care Expenses, the Tribunal referred to relevant case law and directed the AO to verify if the payees included the payments in their returns and paid taxes. Both issues were remanded for proper verification and adjudication. en-us Fri, 17 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340458 The Tribunal allowed the assessee's appeal for statistical purposes, directing the issues back to the AO for fresh adjudication. Regarding the disallowance of interest paid to the bank, the Tribunal found the cash credit account was actually a current account, requiring further verification. In the case of disallowance under Section 40(a)(ia) for non-deduction of TDS on Quality Care Expenses, the Tribunal referred to relevant case law and directed the AO to verify if the payees included the payments in their returns and paid taxes. Both issues were remanded for proper verification and adjudication. Case-Laws Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340458