https://www.taxtmi.com/caselaws?id=300714 The Appellate Tribunal allowed the appeal for statistical purposes in a case concerning disallowance under Section 40(a)(ia) for non-deduction of TDS on interest payments. The Tribunal directed the Assessing Officer to give the appellant an opportunity to prove tax compliance by the payee by presenting necessary documentary evidence. The decision emphasized the importance of demonstrating tax compliance by the payee to avoid disallowance, highlighting the significance of producing Form 26A and complying with relevant legal provisions to support the deduction of TDS. en-us Tue, 07 Dec 2021 00:00:00 +0530 Sun, 20 Feb 2022 21:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300714 The Appellate Tribunal allowed the appeal for statistical purposes in a case concerning disallowance under Section 40(a)(ia) for non-deduction of TDS on interest payments. The Tribunal directed the Assessing Officer to give the appellant an opportunity to prove tax compliance by the payee by presenting necessary documentary evidence. The decision emphasized the importance of demonstrating tax compliance by the payee to avoid disallowance, highlighting the significance of producing Form 26A and complying with relevant legal provisions to support the deduction of TDS. Case-Laws Income Tax Tue, 07 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300714