https://www.taxtmi.com/caselaws?id=404054 The Tribunal allowed the appeal for the assessment years 2011-12 and 2015-16 by deleting the disallowance under Section 40(a)(ia) for non-deduction of TDS on payments to pigmy collectors. Additionally, the issue of deduction under Section 36(1)(viia) for provision for NPA was remanded back to the Assessing Officer for verification. The Tribunal's decision was unanimous, with no separate judgments delivered by the members. en-us Wed, 10 Feb 2021 00:00:00 +0530 Sat, 13 Feb 2021 15:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404054 The Tribunal allowed the appeal for the assessment years 2011-12 and 2015-16 by deleting the disallowance under Section 40(a)(ia) for non-deduction of TDS on payments to pigmy collectors. Additionally, the issue of deduction under Section 36(1)(viia) for provision for NPA was remanded back to the Assessing Officer for verification. The Tribunal's decision was unanimous, with no separate judgments delivered by the members. Case-Laws Income Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404054