https://www.taxtmi.com/caselaws?id=280906 Disallowance under section 40(a)(ia) was held unwarranted where the dispute was confined to short deduction of tax and not total non-deduction. Following its earlier coordinate bench rulings in the assessee's own case, the Tribunal applied the view favourable to the assessee because there was no binding jurisdictional High Court ruling and the non-jurisdictional High Court authorities were conflicting. The deletion of the disallowance was therefore sustained and the Revenue's appeal failed. 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 Disallowance under section 40(a)(ia) was held unwarranted where the dispute was confined to short deduction of tax and not total non-deduction. Following its earlier coordinate bench rulings in the assessee's own case, the Tribunal applied the view favourable to the assessee because there was no binding jurisdictional High Court ruling and the non-jurisdictional High Court authorities were conflicting. The deletion of the disallowance was therefore sustained and the Revenue's appeal failed. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280906