https://www.taxtmi.com/caselaws?id=378337 The appeal was allowed in favor of the assessee on all grounds. The Tribunal ordered the deletion of disallowances under Section 40(a)(ia) for non-deduction of tax at source on payments termed as incentives to retailers and for contractual payment to M/s. Adeeco Flexion. Additionally, the addition of unexplained cash credit was deleted. The Tribunal emphasized the correct interpretation of transactions and the retrospective application of curative amendments. en-us Thu, 11 Apr 2019 00:00:00 +0530 Fri, 12 Apr 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378337 The appeal was allowed in favor of the assessee on all grounds. The Tribunal ordered the deletion of disallowances under Section 40(a)(ia) for non-deduction of tax at source on payments termed as incentives to retailers and for contractual payment to M/s. Adeeco Flexion. Additionally, the addition of unexplained cash credit was deleted. The Tribunal emphasized the correct interpretation of transactions and the retrospective application of curative amendments. Case-Laws Income Tax Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378337