https://www.taxtmi.com/caselaws?id=351429 The ITAT dismissed the revenue's appeal and partly allowed the assessee's appeal. The disallowance under Section 40A(3) was deleted for payments made on a Sunday due to business exigencies, while the disallowance under Section 40(a)(ia) was partly deleted based on the submission of necessary certificates confirming tax payment by the NBFCs. The delay in filing the assessee's appeal was condoned, allowing the appeal to be heard on merits. en-us Tue, 07 Nov 2017 00:00:00 +0530 Fri, 24 Nov 2017 10:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351429 The ITAT dismissed the revenue's appeal and partly allowed the assessee's appeal. The disallowance under Section 40A(3) was deleted for payments made on a Sunday due to business exigencies, while the disallowance under Section 40(a)(ia) was partly deleted based on the submission of necessary certificates confirming tax payment by the NBFCs. The delay in filing the assessee's appeal was condoned, allowing the appeal to be heard on merits. Case-Laws Income Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351429