https://www.taxtmi.com/caselaws?id=414301 The Tribunal confirmed the disallowance under Section 40(a)(ia) for non-deduction of TDS on payments made to shipping companies and CFS Agents. Additionally, the Tribunal upheld the disallowance under Section 36(1)(ib) for Keyman Insurance Premium. The appeal by the assessee was dismissed, and the disallowances made by the Assessing Officer were upheld. en-us Wed, 20 Oct 2021 00:00:00 +0530 Tue, 02 Nov 2021 09:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414301 The Tribunal confirmed the disallowance under Section 40(a)(ia) for non-deduction of TDS on payments made to shipping companies and CFS Agents. Additionally, the Tribunal upheld the disallowance under Section 36(1)(ib) for Keyman Insurance Premium. The appeal by the assessee was dismissed, and the disallowances made by the Assessing Officer were upheld. Case-Laws Income Tax Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414301