https://www.taxtmi.com/caselaws?id=372555 The appeal was partly allowed for statistical purposes. The issue of interest disallowance under Section 40(a)(ia) of the IT Act was remanded to the Assessing Officer for verification, emphasizing compliance with TDS provisions and the retrospective applicability of the second proviso to Section 40(a)(ia). The disallowance of advertisement expenses was dismissed as not pressed. The Tribunal focused on the disallowances under Section 40(a)(ia) without providing a detailed ruling on the penalty imposed by the authorities. en-us Thu, 20 Dec 2018 00:00:00 +0530 Tue, 25 Dec 2018 08:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372555 The appeal was partly allowed for statistical purposes. The issue of interest disallowance under Section 40(a)(ia) of the IT Act was remanded to the Assessing Officer for verification, emphasizing compliance with TDS provisions and the retrospective applicability of the second proviso to Section 40(a)(ia). The disallowance of advertisement expenses was dismissed as not pressed. The Tribunal focused on the disallowances under Section 40(a)(ia) without providing a detailed ruling on the penalty imposed by the authorities. Case-Laws Income Tax Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372555