https://www.taxtmi.com/caselaws?id=387840 The ITAT Hyderabad allowed the appeal of the assessee, directing the AO to delete the disallowed amounts of Rs. 47,50,000 and Rs. 2,40,000 under sections 194H and 40(a)(ia), and 194J and 40(a)(ia) respectively. The ITAT found that the disallowance of salary expenditure and accounting charges was unjustified as the payments were towards salary and accounting services, not subject to TDS under the specified sections of the Income Tax Act. en-us Wed, 30 Oct 2019 00:00:00 +0530 Sat, 02 Nov 2019 20:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387840 The ITAT Hyderabad allowed the appeal of the assessee, directing the AO to delete the disallowed amounts of Rs. 47,50,000 and Rs. 2,40,000 under sections 194H and 40(a)(ia), and 194J and 40(a)(ia) respectively. The ITAT found that the disallowance of salary expenditure and accounting charges was unjustified as the payments were towards salary and accounting services, not subject to TDS under the specified sections of the Income Tax Act. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387840