https://www.taxtmi.com/caselaws?id=198134 The Tribunal partly allowed the appeal for statistical purposes. The issue concerning the addition under Section 40(a)(ia) was remanded to the AO for verification, while the other ground related to the addition of Rs. 75,420/- was dismissed as 'not pressed.' The Tribunal emphasized the importance of giving the assessee an opportunity to demonstrate that the payee had declared the income and paid taxes, potentially leading to the nullification of the disallowance under Section 40(a)(ia). en-us Fri, 11 Nov 2016 00:00:00 +0530 Tue, 23 Jan 2018 22:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198134 The Tribunal partly allowed the appeal for statistical purposes. The issue concerning the addition under Section 40(a)(ia) was remanded to the AO for verification, while the other ground related to the addition of Rs. 75,420/- was dismissed as 'not pressed.' The Tribunal emphasized the importance of giving the assessee an opportunity to demonstrate that the payee had declared the income and paid taxes, potentially leading to the nullification of the disallowance under Section 40(a)(ia). Case-Laws Income Tax Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198134