https://www.taxtmi.com/caselaws?id=344649 The Tribunal upheld the disallowance of Rs. 22,09,267/- under Section 40(a)(ia) for non-deduction of TDS, citing the Supreme Court's decision in M/s Palam Gas Service. Regarding the disallowance under Section 43B, the Tribunal remanded the matter for further examination by the Assessing Officer, confirming the disallowance of VAT but setting aside the service tax issue. The appeal was dismissed for Section 40(a)(ia) and partly allowed for Section 43B, with directions for additional verification. en-us Wed, 24 May 2017 00:00:00 +0530 Thu, 22 Jun 2017 09:23:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344649 The Tribunal upheld the disallowance of Rs. 22,09,267/- under Section 40(a)(ia) for non-deduction of TDS, citing the Supreme Court's decision in M/s Palam Gas Service. Regarding the disallowance under Section 43B, the Tribunal remanded the matter for further examination by the Assessing Officer, confirming the disallowance of VAT but setting aside the service tax issue. The appeal was dismissed for Section 40(a)(ia) and partly allowed for Section 43B, with directions for additional verification. Case-Laws Income Tax Wed, 24 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344649