https://www.taxtmi.com/caselaws?id=410842 The Tribunal ruled in favor of the assessee on all issues. For the first issue of disallowance under section 40(a)(ia), the Tribunal directed the assessee to provide evidence of compliance with relevant provisions. Regarding the second issue of a discrepancy in receipts, the Tribunal accepted the explanation of billing errors and instructed the AO to re-verify after examining documents. Lastly, for the disallowance under section 40A(3) for cash expenditure, the Tribunal upheld the deletion of disallowance based on prior decisions, emphasizing the nature of expenses incurred. The appeals were decided in favor of the assessee with detailed reasoning provided. en-us Mon, 02 Aug 2021 00:00:00 +0530 Wed, 11 Aug 2021 09:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410842 The Tribunal ruled in favor of the assessee on all issues. For the first issue of disallowance under section 40(a)(ia), the Tribunal directed the assessee to provide evidence of compliance with relevant provisions. Regarding the second issue of a discrepancy in receipts, the Tribunal accepted the explanation of billing errors and instructed the AO to re-verify after examining documents. Lastly, for the disallowance under section 40A(3) for cash expenditure, the Tribunal upheld the deletion of disallowance based on prior decisions, emphasizing the nature of expenses incurred. The appeals were decided in favor of the assessee with detailed reasoning provided. Case-Laws Income Tax Mon, 02 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410842