https://www.taxtmi.com/caselaws?id=415694 The Court allowed the appeal, set aside the Tribunal's order, and remanded the matter for fresh consideration. It emphasized the necessity of addressing legal provisions and principles in determining the liability to deduct tax at source, highlighting the non-identifiability of payees in the provisions and the disallowance of deduction expenditure under Section 40(a)(ia) of the Income Tax Act. The Court found discrepancies in the Tribunal's reasoning and instructed a reconsideration of the issue in line with legal principles and provisions of the Act. en-us Mon, 15 Nov 2021 00:00:00 +0530 Fri, 10 Dec 2021 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415694 The Court allowed the appeal, set aside the Tribunal's order, and remanded the matter for fresh consideration. It emphasized the necessity of addressing legal provisions and principles in determining the liability to deduct tax at source, highlighting the non-identifiability of payees in the provisions and the disallowance of deduction expenditure under Section 40(a)(ia) of the Income Tax Act. The Court found discrepancies in the Tribunal's reasoning and instructed a reconsideration of the issue in line with legal principles and provisions of the Act. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415694