https://www.taxtmi.com/caselaws?id=284576 The Court upheld the decisions of the CIT (A) and the Tribunal, ruling in favor of the assessee on all issues. Disallowance of expenses under Section 40(a)(ia) of the Income Tax Act was deleted as payments were reimbursements with TDS deducted. Disallowance of lease rental payments and other charges under Sections 37(1) and 40(a)(ia) was also deleted due to delayed billing and subsequent TDS deduction. The Court found no substantial legal question and dismissed the appeal, affirming the authorities' decisions. en-us Mon, 16 Jul 2018 00:00:00 +0530 Wed, 27 Nov 2019 10:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284576 The Court upheld the decisions of the CIT (A) and the Tribunal, ruling in favor of the assessee on all issues. Disallowance of expenses under Section 40(a)(ia) of the Income Tax Act was deleted as payments were reimbursements with TDS deducted. Disallowance of lease rental payments and other charges under Sections 37(1) and 40(a)(ia) was also deleted due to delayed billing and subsequent TDS deduction. The Court found no substantial legal question and dismissed the appeal, affirming the authorities' decisions. Case-Laws Income Tax Mon, 16 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284576