https://www.taxtmi.com/caselaws?id=410933 The High Court ruled in favor of the assessee regarding disallowances under Section 40(a)(ia) for failure to deduct TDS under Sections 194C and 194H. However, the Court upheld the disallowance of commission or brokerage payments and the addition under Section 69C for undisclosed income. The appeal was partially allowed based on these findings. en-us Tue, 06 Jul 2021 00:00:00 +0530 Fri, 13 Aug 2021 08:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410933 The High Court ruled in favor of the assessee regarding disallowances under Section 40(a)(ia) for failure to deduct TDS under Sections 194C and 194H. However, the Court upheld the disallowance of commission or brokerage payments and the addition under Section 69C for undisclosed income. The appeal was partially allowed based on these findings. Case-Laws Income Tax Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410933