https://www.taxtmi.com/caselaws?id=285570 The tribunal allowed the appeal of the assessee concerning the disallowance of a claim for purchases made from M/s. Manisha Industries due to non-deduction of tax at source. The tribunal directed the Assessing Officer to verify if M/s. Manisha Industries properly accounted for the amount and filed income tax returns. If verified, the addition under section 40(a)(ia) was to be deleted, and the assessee's income was to be accepted. The tribunal emphasized compliance with tax deduction provisions, ultimately ruling in favor of the assessee on 25th May 2018. en-us Fri, 25 May 2018 00:00:00 +0530 Sat, 18 Jan 2020 10:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285570 The tribunal allowed the appeal of the assessee concerning the disallowance of a claim for purchases made from M/s. Manisha Industries due to non-deduction of tax at source. The tribunal directed the Assessing Officer to verify if M/s. Manisha Industries properly accounted for the amount and filed income tax returns. If verified, the addition under section 40(a)(ia) was to be deleted, and the assessee's income was to be accepted. The tribunal emphasized compliance with tax deduction provisions, ultimately ruling in favor of the assessee on 25th May 2018. Case-Laws Income Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285570