https://www.taxtmi.com/caselaws?id=284128 Section 40(a)(ia) disallowance was sustained where commission, brokerage, interest, legal and consultancy were claimed without deduction of tax at source, the Tribunal holding that the provision applies to amounts paid or payable and relief is unavailable absent Chapter XVIIB compliance. A mismatch between gross receipts shown in the return and TDS certificates was also upheld as no satisfactory reconciliation was produced, so the unreturned receipts addition remained. The Tribunal further sustained a 10% disallowance of salary expenditure because the assessee failed to furnish adequate employee-wise particulars and did not satisfactorily notices under section 133(6). en-us Fri, 17 Jun 2011 00:00:00 +0530 Sat, 02 Nov 2019 17:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284128 Section 40(a)(ia) disallowance was sustained where commission, brokerage, interest, legal and consultancy were claimed without deduction of tax at source, the Tribunal holding that the provision applies to amounts paid or payable and relief is unavailable absent Chapter XVIIB compliance. A mismatch between gross receipts shown in the return and TDS certificates was also upheld as no satisfactory reconciliation was produced, so the unreturned receipts addition remained. The Tribunal further sustained a 10% disallowance of salary expenditure because the assessee failed to furnish adequate employee-wise particulars and did not satisfactorily notices under section 133(6). Case-Laws Income Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284128