https://www.taxtmi.com/caselaws?id=352849 The tribunal upheld the Ld. CIT(A)'s decisions on both issues, emphasizing the peculiar circumstances where TDS deduction was not feasible due to uncertainty of specific parties and amounts at the time of provision creation. The tribunal found no tax evasion or loss of revenue as the assessee paid due tax in full and did not benefit from the provision for expenses. Therefore, the appeal of the Revenue was dismissed, and the decisions of the Ld. CIT(A) were upheld. en-us Fri, 15 Dec 2017 00:00:00 +0530 Fri, 22 Dec 2017 08:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352849 The tribunal upheld the Ld. CIT(A)'s decisions on both issues, emphasizing the peculiar circumstances where TDS deduction was not feasible due to uncertainty of specific parties and amounts at the time of provision creation. The tribunal found no tax evasion or loss of revenue as the assessee paid due tax in full and did not benefit from the provision for expenses. Therefore, the appeal of the Revenue was dismissed, and the decisions of the Ld. CIT(A) were upheld. Case-Laws Income Tax Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352849