https://www.taxtmi.com/caselaws?id=293614 The Tribunal directed the AO to verify whether the payees included the receipts in their tax returns and paid the applicable taxes. If confirmed, no disallowance under Section 40(a)(ia) should be made, applying the retrospective proviso. The appeal was allowed for statistical purposes, offering relief to the assessee regarding TDS compliance. en-us Fri, 04 Dec 2015 00:00:00 +0530 Wed, 13 Nov 2024 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293614 The Tribunal directed the AO to verify whether the payees included the receipts in their tax returns and paid the applicable taxes. If confirmed, no disallowance under Section 40(a)(ia) should be made, applying the retrospective proviso. The appeal was allowed for statistical purposes, offering relief to the assessee regarding TDS compliance. Case-Laws Income Tax Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293614