https://www.taxtmi.com/caselaws?id=300680 The Tribunal admitted the appeal filed with a delay of thirty-four days, condoning the delay due to justified reasons. The appellant, a wholesaler trader, challenged the disallowance under section 40(a)(ia) of the Income Tax Act for non-deduction of tax at source. The Tribunal directed the Assessing Officer to re-examine the issue, emphasizing the need to verify if the payee included the interest in their income and paid taxes. The appeal was allowed for statistical purposes, highlighting the importance of a fair assessment based on corroborative evidence. en-us Tue, 18 Sep 2018 00:00:00 +0530 Sat, 19 Feb 2022 07:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300680 The Tribunal admitted the appeal filed with a delay of thirty-four days, condoning the delay due to justified reasons. The appellant, a wholesaler trader, challenged the disallowance under section 40(a)(ia) of the Income Tax Act for non-deduction of tax at source. The Tribunal directed the Assessing Officer to re-examine the issue, emphasizing the need to verify if the payee included the interest in their income and paid taxes. The appeal was allowed for statistical purposes, highlighting the importance of a fair assessment based on corroborative evidence. Case-Laws Income Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300680