https://www.taxtmi.com/caselaws?id=278115 Where the assessee's preceding-year turnover did not exceed the section 44AB threshold, no liability to deduct tax at source arose under section 194C in the pre-1 June 2008 position, so the consequential disallowance under section 40(a)(ia) was deleted. The ad hoc disallowance from salary was also deleted because employee-wise details were supported and no contrary material was produced, while the disallowance from other expenses was restricted to 10% as excessive on the facts. Disallowance of depreciation on computers for half the year was upheld because the finding that they were put to use only after September 2006 remained unrebutted. en-us Fri, 24 Jul 2015 00:00:00 +0530 Fri, 11 Jan 2019 06:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278115 Where the assessee's preceding-year turnover did not exceed the section 44AB threshold, no liability to deduct tax at source arose under section 194C in the pre-1 June 2008 position, so the consequential disallowance under section 40(a)(ia) was deleted. The ad hoc disallowance from salary was also deleted because employee-wise details were supported and no contrary material was produced, while the disallowance from other expenses was restricted to 10% as excessive on the facts. Disallowance of depreciation on computers for half the year was upheld because the finding that they were put to use only after September 2006 remained unrebutted. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278115