https://www.taxtmi.com/caselaws?id=343975 The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for a detailed examination of the nature of payments and verification of recipient tax treatment before making any disallowance under section 40(a)(ia). The Tribunal set aside the issues for further verification regarding whether recipients had included the amounts in their income for tax purposes and directed the AO to conduct a proper examination to determine the nature of the payments accurately. en-us Fri, 02 Jun 2017 00:00:00 +0530 Tue, 06 Jun 2017 07:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343975 The Tribunal allowed the appeal of the assessee for statistical purposes, emphasizing the need for a detailed examination of the nature of payments and verification of recipient tax treatment before making any disallowance under section 40(a)(ia). The Tribunal set aside the issues for further verification regarding whether recipients had included the amounts in their income for tax purposes and directed the AO to conduct a proper examination to determine the nature of the payments accurately. Case-Laws Income Tax Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343975