https://www.taxtmi.com/caselaws?id=301091 The Tribunal allowed both appeals, overturning disallowances under section 40(a)(ia) for non-deduction of tax at source on rental payments and for cash handling expenses due to lack of evidence for Assessment Years 2011-12 and 2012-13. The Tribunal cited compliance with TDS provisions and the necessity of cash handling charges for business operations, ordering the deletion of disallowances and granting deductions. The orders were pronounced on 28th June 2018. en-us Thu, 28 Jun 2018 00:00:00 +0530 Sat, 12 Mar 2022 08:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301091 The Tribunal allowed both appeals, overturning disallowances under section 40(a)(ia) for non-deduction of tax at source on rental payments and for cash handling expenses due to lack of evidence for Assessment Years 2011-12 and 2012-13. The Tribunal cited compliance with TDS provisions and the necessity of cash handling charges for business operations, ordering the deletion of disallowances and granting deductions. The orders were pronounced on 28th June 2018. Case-Laws Income Tax Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301091