https://www.taxtmi.com/caselaws?id=390353 The Tribunal partly allowed the appeal. The addition under Section 40(a)(ia) for non-deduction of TDS was deleted based on higher court judgments and the curative nature of the second proviso to the section. However, adhoc disallowances for office expenses were upheld due to insufficient substantiating evidence. The order was pronounced on 26.12.2019. en-us Thu, 26 Dec 2019 00:00:00 +0530 Fri, 27 Dec 2019 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390353 The Tribunal partly allowed the appeal. The addition under Section 40(a)(ia) for non-deduction of TDS was deleted based on higher court judgments and the curative nature of the second proviso to the section. However, adhoc disallowances for office expenses were upheld due to insufficient substantiating evidence. The order was pronounced on 26.12.2019. Case-Laws Income Tax Thu, 26 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390353