https://www.taxtmi.com/caselaws?id=280906 The Tribunal dismissed the Revenue's appeal, upholding the order of the Ld. CIT(A) regarding the disallowance under section 40(a)(ia) for payments made to field agents. The decision was based on precedent set in the assessee's own case and the principle of favoring the assessee in cases of conflicting interpretations of tax provisions. The Tribunal emphasized the importance of following decisions that benefit the assessee and cited conflicting views from different High Courts on the applicability of section 40(a)(ia). en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 25 May 2019 09:52:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280906 The Tribunal dismissed the Revenue's appeal, upholding the order of the Ld. CIT(A) regarding the disallowance under section 40(a)(ia) for payments made to field agents. The decision was based on precedent set in the assessee's own case and the principle of favoring the assessee in cases of conflicting interpretations of tax provisions. The Tribunal emphasized the importance of following decisions that benefit the assessee and cited conflicting views from different High Courts on the applicability of section 40(a)(ia). Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280906