https://www.taxtmi.com/caselaws?id=352930 The ITAT remanded the issue of addition under Section 36(1)(iii) back to the CIT(A) for fresh examination. The CIT(A)'s deletion of disallowances under Section 40(a)(ia) for non-deduction of tax at source on interest payments and repairs and maintenance payments was confirmed. The Revenue's appeal was allowed for statistical purposes on the first issue and dismissed on the second and third issues. en-us Wed, 29 Nov 2017 00:00:00 +0530 Mon, 25 Dec 2017 08:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352930 The ITAT remanded the issue of addition under Section 36(1)(iii) back to the CIT(A) for fresh examination. The CIT(A)'s deletion of disallowances under Section 40(a)(ia) for non-deduction of tax at source on interest payments and repairs and maintenance payments was confirmed. The Revenue's appeal was allowed for statistical purposes on the first issue and dismissed on the second and third issues. Case-Laws Income Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352930