https://www.taxtmi.com/caselaws?id=341322 The Tribunal allowed the appeal, condoning the delay in filing based on valid reasons presented by the appellant. Regarding the disallowance of labor charges under Sec. 40(a)(ia) of the Income Tax Act, the Tribunal held that the section could not be invoked for short-deduction of tax at source, directing the deletion of the disallowance. en-us Fri, 31 Mar 2017 00:00:00 +0530 Thu, 06 Apr 2017 07:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341322 The Tribunal allowed the appeal, condoning the delay in filing based on valid reasons presented by the appellant. Regarding the disallowance of labor charges under Sec. 40(a)(ia) of the Income Tax Act, the Tribunal held that the section could not be invoked for short-deduction of tax at source, directing the deletion of the disallowance. Case-Laws Income Tax Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341322