https://www.taxtmi.com/caselaws?id=273440 The High Court upheld the Tribunal's decision to delete disallowances under Section 40(a)(ia) of the Income Tax Act, as the payments were made directly by another party who deducted TDS. The Court found the contractual arrangement absolved the assessee from TDS deduction obligations, in line with the Supreme Court's interpretation. The Tribunal's decision was deemed just, resulting in a favorable outcome for the assessee, with the appeals being dismissed. en-us Mon, 31 Jul 2017 00:00:00 +0530 Tue, 03 Jul 2018 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273440 The High Court upheld the Tribunal's decision to delete disallowances under Section 40(a)(ia) of the Income Tax Act, as the payments were made directly by another party who deducted TDS. The Court found the contractual arrangement absolved the assessee from TDS deduction obligations, in line with the Supreme Court's interpretation. The Tribunal's decision was deemed just, resulting in a favorable outcome for the assessee, with the appeals being dismissed. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273440