https://www.taxtmi.com/caselaws?id=407261 The Tribunal allowed the appeal for statistical purposes and remanded the matter to the Assessing Officer to verify if the holding company had deducted TDS on the salary payments to deputed employees. The decision highlighted the need for concrete evidence to support claims and avoid disallowances under section 40(a)(ia) of the Income-tax Act, 1961. en-us Tue, 20 Apr 2021 00:00:00 +0530 Wed, 05 May 2021 08:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407261 The Tribunal allowed the appeal for statistical purposes and remanded the matter to the Assessing Officer to verify if the holding company had deducted TDS on the salary payments to deputed employees. The decision highlighted the need for concrete evidence to support claims and avoid disallowances under section 40(a)(ia) of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 20 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407261