https://www.taxtmi.com/caselaws?id=354113 The ITAT partly allowed the appeal of the assessee in a tax assessment case. It upheld disallowances under sections 40(a)(ia) and 40A(3) due to non-deduction of tax at source and lack of supporting contentions. The ITAT modified disallowances for sales promotion expenses, installation, and delivery expenses, based on the nature of the business and evidence presented. The appeal on bad debts disallowance was not addressed due to lack of arguments. Overall, the ITAT decision balanced between allowing and disallowing various expenses based on the evidence and legal provisions. en-us Wed, 10 Jan 2018 00:00:00 +0530 Thu, 18 Jan 2018 08:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354113 The ITAT partly allowed the appeal of the assessee in a tax assessment case. It upheld disallowances under sections 40(a)(ia) and 40A(3) due to non-deduction of tax at source and lack of supporting contentions. The ITAT modified disallowances for sales promotion expenses, installation, and delivery expenses, based on the nature of the business and evidence presented. The appeal on bad debts disallowance was not addressed due to lack of arguments. Overall, the ITAT decision balanced between allowing and disallowing various expenses based on the evidence and legal provisions. Case-Laws Income Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354113