https://www.taxtmi.com/caselaws?id=380909 The Tribunal allowed the appeal for statistical purposes, emphasizing the need for verification of tax payments by the payee to determine the applicability of the second proviso to section 40(a)(ia) of the Income Tax Act, 1961, and the consequent liability for TDS deduction. The decision highlighted the importance of documentary evidence and judicial precedents in resolving disputes related to TDS obligations. The matter was remitted back to the Assessing Officer for further verification. en-us Thu, 02 May 2019 00:00:00 +0530 Thu, 30 May 2019 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380909 The Tribunal allowed the appeal for statistical purposes, emphasizing the need for verification of tax payments by the payee to determine the applicability of the second proviso to section 40(a)(ia) of the Income Tax Act, 1961, and the consequent liability for TDS deduction. The decision highlighted the importance of documentary evidence and judicial precedents in resolving disputes related to TDS obligations. The matter was remitted back to the Assessing Officer for further verification. Case-Laws Income Tax Thu, 02 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380909