https://www.taxtmi.com/caselaws?id=389866 The Tribunal upheld the CIT(A)'s disallowances in a tax case involving expenses and reimbursements. Discrepancies in salary amounts and lack of documentation led to disallowances for non-submission of documents and non-deduction of TDS. The appellant's arguments that the amounts were reimbursements not subject to TDS were rejected due to insufficient evidence. The disallowances were sustained as fixed cash payments akin to salary, requiring TDS. The Tribunal emphasized the lack of evidence and fixed nature of payments, affirming the disallowances for lack of supporting documentation. en-us Wed, 30 Oct 2019 00:00:00 +0530 Wed, 18 Dec 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389866 The Tribunal upheld the CIT(A)'s disallowances in a tax case involving expenses and reimbursements. Discrepancies in salary amounts and lack of documentation led to disallowances for non-submission of documents and non-deduction of TDS. The appellant's arguments that the amounts were reimbursements not subject to TDS were rejected due to insufficient evidence. The disallowances were sustained as fixed cash payments akin to salary, requiring TDS. The Tribunal emphasized the lack of evidence and fixed nature of payments, affirming the disallowances for lack of supporting documentation. Case-Laws Income Tax Wed, 30 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389866