https://www.taxtmi.com/caselaws?id=196679 The High Court upheld the Income Tax Appellate Tribunal's decision regarding disallowance under section 40(a)(ia) of the Act for failure to deduct tax at source. The Tribunal's reliance on a judgment by the Delhi High Court established that if the payee had paid the tax, the disallowance provision would not apply. The High Court affirmed this interpretation, citing the newly inserted provisos aimed at addressing such scenarios. Consequently, the Court found no legal basis to overturn the Tribunal's decision, resulting in the dismissal of the tax appeal. en-us Tue, 22 Aug 2017 00:00:00 +0530 Tue, 12 Dec 2017 08:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196679 The High Court upheld the Income Tax Appellate Tribunal's decision regarding disallowance under section 40(a)(ia) of the Act for failure to deduct tax at source. The Tribunal's reliance on a judgment by the Delhi High Court established that if the payee had paid the tax, the disallowance provision would not apply. The High Court affirmed this interpretation, citing the newly inserted provisos aimed at addressing such scenarios. Consequently, the Court found no legal basis to overturn the Tribunal's decision, resulting in the dismissal of the tax appeal. Case-Laws Income Tax Tue, 22 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196679