https://www.taxtmi.com/caselaws?id=297450 The ITAT allowed the appeal for statistical purposes, directing the Assessing Officer to re-examine disallowances under Section 36(1)(viia) and Section 40(a)(ia) of the Income Tax Act. The appellant's submission of Form No. 15G and 15H for tax deduction verification was emphasized, with the ITAT stressing the importance of thorough assessment before disallowing claims. The ITAT highlighted the need for verifying the correctness of provisions made by the appellant and examining submitted forms before making any disallowance decisions. en-us Mon, 03 Feb 2020 00:00:00 +0530 Sun, 05 Sep 2021 21:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297450 The ITAT allowed the appeal for statistical purposes, directing the Assessing Officer to re-examine disallowances under Section 36(1)(viia) and Section 40(a)(ia) of the Income Tax Act. The appellant's submission of Form No. 15G and 15H for tax deduction verification was emphasized, with the ITAT stressing the importance of thorough assessment before disallowing claims. The ITAT highlighted the need for verifying the correctness of provisions made by the appellant and examining submitted forms before making any disallowance decisions. Case-Laws Income Tax Mon, 03 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297450