https://www.taxtmi.com/caselaws?id=365247 The High Court of Andhra Pradesh ruled in favor of the Revenue in an appeal regarding disallowance of labour charges and sales commission under Section 40(a)(ia) of the Income Tax Act, 1961 for the assessment year 2007-2008. The Court held that the disallowance should cover amounts paid, not just payable, in line with the Supreme Court's decision in Palam Gas Service case. Consequently, the Court directed the Assessing Officer to restrict the disallowance made under Section 40(a)(ia) for non-deduction of tax at source. The appeal was allowed, and pending petitions were closed without costs. en-us Tue, 10 Jul 2018 00:00:00 +0530 Mon, 13 Aug 2018 06:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365247 The High Court of Andhra Pradesh ruled in favor of the Revenue in an appeal regarding disallowance of labour charges and sales commission under Section 40(a)(ia) of the Income Tax Act, 1961 for the assessment year 2007-2008. The Court held that the disallowance should cover amounts paid, not just payable, in line with the Supreme Court's decision in Palam Gas Service case. Consequently, the Court directed the Assessing Officer to restrict the disallowance made under Section 40(a)(ia) for non-deduction of tax at source. The appeal was allowed, and pending petitions were closed without costs. Case-Laws Income Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365247