https://www.taxtmi.com/caselaws?id=401971 The Tribunal upheld the decisions of the Ld.CIT(A) in a case involving disallowances under Section 40(a)(ia) read with Section 194J. The Tribunal ruled that the provisions of Section 40(a)(ia) do not apply to cases of short deduction of TDS. Consequently, disallowances for 'Carriage Fees/Channel Placement fees', 'editing expenses', and commission payments were deleted. The Tribunal dismissed the Revenue's appeal, affirming the Ld.CIT(A)'s findings. en-us Fri, 11 Dec 2020 00:00:00 +0530 Sat, 19 Dec 2020 22:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401971 The Tribunal upheld the decisions of the Ld.CIT(A) in a case involving disallowances under Section 40(a)(ia) read with Section 194J. The Tribunal ruled that the provisions of Section 40(a)(ia) do not apply to cases of short deduction of TDS. Consequently, disallowances for 'Carriage Fees/Channel Placement fees', 'editing expenses', and commission payments were deleted. The Tribunal dismissed the Revenue's appeal, affirming the Ld.CIT(A)'s findings. Case-Laws Income Tax Fri, 11 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401971