https://www.taxtmi.com/caselaws?id=411266 The ITAT allowed the appeal on the disallowance under section 40(a)(ia) for non-deduction of tax at source, directing the appellant to provide required information within 90 days. However, the appeal was dismissed concerning the disallowance of the claimed cost of material as a business expense due to insufficient evidence provided by the appellant. The ITAT emphasized the necessity of furnishing detailed information to support expenditure claims, upholding the decision of the lower authorities in this regard. en-us Tue, 08 Jun 2021 00:00:00 +0530 Fri, 20 Aug 2021 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411266 The ITAT allowed the appeal on the disallowance under section 40(a)(ia) for non-deduction of tax at source, directing the appellant to provide required information within 90 days. However, the appeal was dismissed concerning the disallowance of the claimed cost of material as a business expense due to insufficient evidence provided by the appellant. The ITAT emphasized the necessity of furnishing detailed information to support expenditure claims, upholding the decision of the lower authorities in this regard. Case-Laws Income Tax Tue, 08 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411266