https://www.taxtmi.com/caselaws?id=277859 The appeal was partly allowed as the Tribunal restricted the disallowance under section 40(a)(ia) to 30% of the total addition, in line with previous rulings. The Tribunal directed the Assessing Officer to limit the disallowance accordingly and allowed the assessee to seek similar treatment in subsequent years. The decision provided relief to the assessee and emphasized adherence to legal principles. The judgment was pronounced on August 1, 2018. en-us Wed, 01 Aug 2018 00:00:00 +0530 Thu, 27 Dec 2018 06:29:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277859 The appeal was partly allowed as the Tribunal restricted the disallowance under section 40(a)(ia) to 30% of the total addition, in line with previous rulings. The Tribunal directed the Assessing Officer to limit the disallowance accordingly and allowed the assessee to seek similar treatment in subsequent years. The decision provided relief to the assessee and emphasized adherence to legal principles. The judgment was pronounced on August 1, 2018. Case-Laws Income Tax Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277859