https://www.taxtmi.com/caselaws?id=273921 The Tribunal ruled in favor of the assessee in a tax appeal case involving disallowance under Section 40 (a) (ia) of the Income Tax Act, 1961. The Tribunal held that the timing of Tax Deducted at Source deposit, before filing the return but after the due date, did not justify disallowance. Additionally, the Tribunal found no contractor-contractee relationship between the assessee and truck owners for transportation charges, leading to the dismissal of the disallowance made by revenue authorities. Consequently, the Tax Appeals were dismissed based on the Tribunal's decisions on both issues. en-us Tue, 13 Jun 2017 00:00:00 +0530 Fri, 20 Jul 2018 05:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273921 The Tribunal ruled in favor of the assessee in a tax appeal case involving disallowance under Section 40 (a) (ia) of the Income Tax Act, 1961. The Tribunal held that the timing of Tax Deducted at Source deposit, before filing the return but after the due date, did not justify disallowance. Additionally, the Tribunal found no contractor-contractee relationship between the assessee and truck owners for transportation charges, leading to the dismissal of the disallowance made by revenue authorities. Consequently, the Tax Appeals were dismissed based on the Tribunal's decisions on both issues. Case-Laws Income Tax Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273921