https://www.taxtmi.com/caselaws?id=283714 The tribunal upheld the decision of the ld Commissioner of Income Tax (Appeals) in dismissing the revenue's appeal and the assessee's cross objection. The disallowance of expenses under section 40(a)(ia) was deleted, citing precedents. Additionally, the tribunal found in favor of the assessee regarding the lower tax deduction at source for rent paid, the treatment of interest on service tax as prior period expenses, and the unexplained cash credit under section 68 of the Act. As a result, all challenges by the revenue were dismissed, affirming the decisions made by the lower authorities. en-us Fri, 25 Jan 2019 00:00:00 +0530 Mon, 07 Oct 2019 21:29:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283714 The tribunal upheld the decision of the ld Commissioner of Income Tax (Appeals) in dismissing the revenue's appeal and the assessee's cross objection. The disallowance of expenses under section 40(a)(ia) was deleted, citing precedents. Additionally, the tribunal found in favor of the assessee regarding the lower tax deduction at source for rent paid, the treatment of interest on service tax as prior period expenses, and the unexplained cash credit under section 68 of the Act. As a result, all challenges by the revenue were dismissed, affirming the decisions made by the lower authorities. Case-Laws Income Tax Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283714