https://www.taxtmi.com/caselaws?id=355916 The Tribunal upheld the lower authority's decision to delete the disallowed amount under Section 40(a)(ia) of the Income-tax Act, 1961, due to non-compliance with tax deduction rules. It found that the prescribed form required under Section 194C(7) was not available before the specified date, supporting the CIT(Appeals)' decision. The Tribunal emphasized the importance of timely compliance with statutory provisions to avoid disallowances and tax implications, ultimately dismissing the Revenue's appeal on 25th January 2018 in Chennai. en-us Thu, 25 Jan 2018 00:00:00 +0530 Wed, 21 Feb 2018 06:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355916 The Tribunal upheld the lower authority's decision to delete the disallowed amount under Section 40(a)(ia) of the Income-tax Act, 1961, due to non-compliance with tax deduction rules. It found that the prescribed form required under Section 194C(7) was not available before the specified date, supporting the CIT(Appeals)' decision. The Tribunal emphasized the importance of timely compliance with statutory provisions to avoid disallowances and tax implications, ultimately dismissing the Revenue's appeal on 25th January 2018 in Chennai. Case-Laws Income Tax Thu, 25 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355916