https://www.taxtmi.com/caselaws?id=196863 The Appellate Tribunal ruled in favor of the appellant regarding the disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The appellant's payment to National Trading Co. was deemed allowable as office expenses, salary, and maintenance charges not subject to TDS under section 194C. The Tribunal directed the Assessing Officer to verify the payee's tax compliance. Additionally, the Tribunal allowed the appellant's deduction for routine business expenditure on petty expenses, overturning the disallowance by the CIT(A). The appeal was allowed for statistical purposes, and the disallowance of the balance amount was deleted. en-us Fri, 09 Dec 2016 00:00:00 +0530 Mon, 18 Dec 2017 08:49:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196863 The Appellate Tribunal ruled in favor of the appellant regarding the disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The appellant's payment to National Trading Co. was deemed allowable as office expenses, salary, and maintenance charges not subject to TDS under section 194C. The Tribunal directed the Assessing Officer to verify the payee's tax compliance. Additionally, the Tribunal allowed the appellant's deduction for routine business expenditure on petty expenses, overturning the disallowance by the CIT(A). The appeal was allowed for statistical purposes, and the disallowance of the balance amount was deleted. Case-Laws Income Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196863