https://www.taxtmi.com/caselaws?id=379289 Cryptic and non-speaking appellate orders on reimbursement expense disallowance, additions based on Form 26AS, and car hire charge disallowance were found insufficient because they did not address the material on record in a reasoned manner. The car hire issue also involved the applicable TDS provision and the resulting disallowance under section 40(a)(ia) of the Income-tax Act, 1961. The matters were therefore set aside and restored to the appellate authority for fresh adjudication by a speaking order after giving both sides adequate opportunity. No decision on the merits was recorded. en-us Thu, 25 Apr 2019 00:00:00 +0530 Wed, 01 May 2019 06:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379289 Cryptic and non-speaking appellate orders on reimbursement expense disallowance, additions based on Form 26AS, and car hire charge disallowance were found insufficient because they did not address the material on record in a reasoned manner. The car hire issue also involved the applicable TDS provision and the resulting disallowance under section 40(a)(ia) of the Income-tax Act, 1961. The matters were therefore set aside and restored to the appellate authority for fresh adjudication by a speaking order after giving both sides adequate opportunity. No decision on the merits was recorded. Case-Laws Income Tax Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379289