https://www.taxtmi.com/caselaws?id=345191 The Tribunal allowed the appeal, directing the AO to reevaluate the disallowance made under section 40(a)(ia) in light of the evidence showing that the payee had included the payment in its income and paid taxes on it. The Tribunal emphasized the importance of ensuring a fair and just interpretation of the law and providing the assessee with an opportunity to substantiate its claim. en-us Thu, 06 Apr 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345191 The Tribunal allowed the appeal, directing the AO to reevaluate the disallowance made under section 40(a)(ia) in light of the evidence showing that the payee had included the payment in its income and paid taxes on it. The Tribunal emphasized the importance of ensuring a fair and just interpretation of the law and providing the assessee with an opportunity to substantiate its claim. Case-Laws Income Tax Thu, 06 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345191