https://www.taxtmi.com/caselaws?id=343676 Section 43B does not justify disallowance of sales tax or central sales tax where the amounts were not claimed as expenditure in the profit and loss account and were collected on behalf of Railways. TDS disallowance under section 40(a)(i) was inapplicable where documentary evidence showed payments were for supply of software, hardware or material, not consultancy services or any sum chargeable to tax. Cash payments at remote sites fell within the recognised exceptions under rule 6DD, and ad hoc expense disallowances could not stand without specific defects in genuineness or business purpose. The appellate relief restricting or deleting the additions was sustained. en-us Wed, 24 May 2017 00:00:00 +0530 Wed, 31 May 2017 06:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343676 Section 43B does not justify disallowance of sales tax or central sales tax where the amounts were not claimed as expenditure in the profit and loss account and were collected on behalf of Railways. TDS disallowance under section 40(a)(i) was inapplicable where documentary evidence showed payments were for supply of software, hardware or material, not consultancy services or any sum chargeable to tax. Cash payments at remote sites fell within the recognised exceptions under rule 6DD, and ad hoc expense disallowances could not stand without specific defects in genuineness or business purpose. The appellate relief restricting or deleting the additions was sustained. Case-Laws Income Tax Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343676