https://www.taxtmi.com/caselaws?id=362063 The Tribunal condoned the delay in filing the appeal by the assessee and proceeded to dispose of the appeal on merit. Regarding the disallowance of TDS on interest expenses under section 194-A, the Tribunal reversed the order of the Commissioner of Income Tax (Appeals) and directed the Assessing Officer to allow the assessee's appeal. The Tribunal held that the benefit of doubt should go in favor of the assessee as the Revenue failed to prove that the assessee did not furnish Form 15G to the authorities, citing precedents and noting the acceptance of Form 15H in the previous assessment year. en-us Thu, 14 Jun 2018 00:00:00 +0530 Mon, 18 Jun 2018 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362063 The Tribunal condoned the delay in filing the appeal by the assessee and proceeded to dispose of the appeal on merit. Regarding the disallowance of TDS on interest expenses under section 194-A, the Tribunal reversed the order of the Commissioner of Income Tax (Appeals) and directed the Assessing Officer to allow the assessee's appeal. The Tribunal held that the benefit of doubt should go in favor of the assessee as the Revenue failed to prove that the assessee did not furnish Form 15G to the authorities, citing precedents and noting the acceptance of Form 15H in the previous assessment year. Case-Laws Income Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362063