https://www.taxtmi.com/caselaws?id=397653 Disallowance under section 40(a)(ia) could not be finally sustained without verification of the statutory evidence, including the accountant's certificate and proof that the deductees had filed returns and paid tax on the receipts. The Tribunal noted that the assessee had earlier only produced confirmation letters and had not placed the full prescribed material on record, but also that the issue depended on factual verification of those supporting documents. It therefore set aside the disallowance and restored the matter to the Assessing Officer for fresh consideration after giving the assessee a reasonable opportunity to produce the required evidence. en-us Fri, 14 Aug 2020 00:00:00 +0530 Tue, 25 Aug 2020 17:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397653 Disallowance under section 40(a)(ia) could not be finally sustained without verification of the statutory evidence, including the accountant's certificate and proof that the deductees had filed returns and paid tax on the receipts. The Tribunal noted that the assessee had earlier only produced confirmation letters and had not placed the full prescribed material on record, but also that the issue depended on factual verification of those supporting documents. It therefore set aside the disallowance and restored the matter to the Assessing Officer for fresh consideration after giving the assessee a reasonable opportunity to produce the required evidence. Case-Laws Income Tax Fri, 14 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397653