https://www.taxtmi.com/caselaws?id=341936 The Tribunal set aside the CIT(A)'s order confirming the disallowance under Section 40(a)(ia) of the Income Tax Act, remanding the issue to the AO for verification of payees' tax declarations. The Tribunal suggested using Sections 133(6) or 131 to obtain necessary information if payees are uncooperative. The Assessee was directed to provide relevant details for verification. Other issues raised were left open without adjudication. The appeal was allowed for statistical purposes, with the order pronounced on 12.08.2016. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 20 Apr 2017 19:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341936 The Tribunal set aside the CIT(A)'s order confirming the disallowance under Section 40(a)(ia) of the Income Tax Act, remanding the issue to the AO for verification of payees' tax declarations. The Tribunal suggested using Sections 133(6) or 131 to obtain necessary information if payees are uncooperative. The Assessee was directed to provide relevant details for verification. Other issues raised were left open without adjudication. The appeal was allowed for statistical purposes, with the order pronounced on 12.08.2016. Case-Laws Income Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341936