https://www.taxtmi.com/caselaws?id=412678 The ITAT allowed the appeal, stating that the disallowance of expenses under section 40(a)(ia) of the Income Tax Act was unjustified due to the appellant's compliance with section 194C(6) and the lack of disproved genuineness of transportation expenses. The ITAT also granted condonation of the delay in filing the appeal, considering the circumstances beyond the appellant's control. en-us Thu, 16 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412678 The ITAT allowed the appeal, stating that the disallowance of expenses under section 40(a)(ia) of the Income Tax Act was unjustified due to the appellant's compliance with section 194C(6) and the lack of disproved genuineness of transportation expenses. The ITAT also granted condonation of the delay in filing the appeal, considering the circumstances beyond the appellant's control. Case-Laws Income Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412678