https://www.taxtmi.com/caselaws?id=349666 The Tribunal allowed the Assessee's appeal, directing the deletion of the disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal considered the validity of the certificate in Form No.26A as evidence of the contractor's compliance with tax obligations, despite minor errors. The judgment underscores the significance of proper documentation and the requirement for contractors to demonstrate adherence to tax deduction regulations to prevent disallowances. en-us Fri, 25 Aug 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349666 The Tribunal allowed the Assessee's appeal, directing the deletion of the disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal considered the validity of the certificate in Form No.26A as evidence of the contractor's compliance with tax obligations, despite minor errors. The judgment underscores the significance of proper documentation and the requirement for contractors to demonstrate adherence to tax deduction regulations to prevent disallowances. Case-Laws Income Tax Fri, 25 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349666