https://www.taxtmi.com/caselaws?id=348762 The Tribunal upheld the disallowance under section 40(a)(ia) of the Act in the case concerning Theatre Advertisement business, despite the payments being offered to tax in recipients' hands. The judgment emphasized strict application of TDS provisions, following the Apex Court's decision, disregarding the argument that payments already taxed should be exempt from TDS deduction. The disallowance was reduced based on discrepancies, but the appeal filed by the Revenue was allowed, affirming the importance of complying with TDS regulations even for paid amounts. en-us Mon, 28 Aug 2017 00:00:00 +0530 Wed, 27 Sep 2017 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348762 The Tribunal upheld the disallowance under section 40(a)(ia) of the Act in the case concerning Theatre Advertisement business, despite the payments being offered to tax in recipients' hands. The judgment emphasized strict application of TDS provisions, following the Apex Court's decision, disregarding the argument that payments already taxed should be exempt from TDS deduction. The disallowance was reduced based on discrepancies, but the appeal filed by the Revenue was allowed, affirming the importance of complying with TDS regulations even for paid amounts. Case-Laws Income Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348762