https://www.taxtmi.com/caselaws?id=406338 The Tribunal dismissed the appeal challenging the validity of re-opening assessments and upheld the disallowance under Section 40(a)(ia) for surrogacy payments. The disallowance under Section 194J was reversed. Disallowance under Section 40(a)(i) for payments to foreign egg donors was deleted. The Tribunal partly allowed the appeals and directed the CIT-DR to inform the Ministry of Woman and Child Welfare about the exploitation of surrogate mothers. en-us Thu, 08 Apr 2021 00:00:00 +0530 Sat, 07 Aug 2021 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406338 The Tribunal dismissed the appeal challenging the validity of re-opening assessments and upheld the disallowance under Section 40(a)(ia) for surrogacy payments. The disallowance under Section 194J was reversed. Disallowance under Section 40(a)(i) for payments to foreign egg donors was deleted. The Tribunal partly allowed the appeals and directed the CIT-DR to inform the Ministry of Woman and Child Welfare about the exploitation of surrogate mothers. Case-Laws Income Tax Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406338