https://www.taxtmi.com/caselaws?id=362067 Section 40(a)(ia) was held inapplicable to short deduction of tax at source where tax had in fact been deducted, so that disallowance was deleted; however, where the assessee failed to show that tax was not deductible or not deducted at all, the disallowance was sustained. For donations and subscriptions, incomplete supporting evidence justified only partial relief, and the disallowance was restricted to 50% because some business nexus was shown but full verification was lacking. The assessment additions were therefore reduced, with the assessee succeeding only in part. en-us Fri, 15 Jun 2018 00:00:00 +0530 Mon, 18 Jun 2018 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362067 Section 40(a)(ia) was held inapplicable to short deduction of tax at source where tax had in fact been deducted, so that disallowance was deleted; however, where the assessee failed to show that tax was not deductible or not deducted at all, the disallowance was sustained. For donations and subscriptions, incomplete supporting evidence justified only partial relief, and the disallowance was restricted to 50% because some business nexus was shown but full verification was lacking. The assessment additions were therefore reduced, with the assessee succeeding only in part. Case-Laws Income Tax Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362067