https://www.taxtmi.com/caselaws?id=197683 The Tribunal allowed the appeal filed by the assessee, ruling in favor of the assessee on both issues. The Tribunal upheld the AO's decision on Issue 1 regarding disallowance under section 40(a)(ia) but quashed the order under section 154. On Issue 2, the Tribunal upheld the original assessment order under section 143(3) and rejected the disallowance of outstanding hire charges of machinery under section 40(a)(ia). en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 12 Jan 2018 10:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197683 The Tribunal allowed the appeal filed by the assessee, ruling in favor of the assessee on both issues. The Tribunal upheld the AO's decision on Issue 1 regarding disallowance under section 40(a)(ia) but quashed the order under section 154. On Issue 2, the Tribunal upheld the original assessment order under section 143(3) and rejected the disallowance of outstanding hire charges of machinery under section 40(a)(ia). Case-Laws Income Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197683