https://www.taxtmi.com/caselaws?id=398134 The Tribunal upheld the CIT(A)'s decisions on both issues in the case. Regarding the calculation of Annual Lettable Value (ALV) based on Municipal Rateable Value, the Tribunal directed the computation of ALV based on municipal rateable value, dismissing the Revenue's appeal. Concerning the disallowance of expenses for non-deduction of TDS under section 40(a)(ia) of the Income-tax Act, the Tribunal confirmed the CIT(A)'s decision, noting that the TDS was deducted and paid before the due date of filing the return of income, thereby dismissing the Revenue's appeal on this issue as well. en-us Wed, 22 Jul 2020 00:00:00 +0530 Mon, 07 Sep 2020 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398134 The Tribunal upheld the CIT(A)'s decisions on both issues in the case. Regarding the calculation of Annual Lettable Value (ALV) based on Municipal Rateable Value, the Tribunal directed the computation of ALV based on municipal rateable value, dismissing the Revenue's appeal. Concerning the disallowance of expenses for non-deduction of TDS under section 40(a)(ia) of the Income-tax Act, the Tribunal confirmed the CIT(A)'s decision, noting that the TDS was deducted and paid before the due date of filing the return of income, thereby dismissing the Revenue's appeal on this issue as well. Case-Laws Income Tax Wed, 22 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398134