https://www.taxtmi.com/caselaws?id=423304 Disallowance under section 40(a)(ia) for alleged failure to deduct tax at source on cold storage and security charges was not finally sustained, because the assessee produced certificates indicating that the payees had disclosed the receipts and paid tax. The appellate record did not permit proper verification of that evidence, so the Tribunal set aside the matter for fresh adjudication after giving the assessee an opportunity of hearing. The issue was restored to the appellate authority for de novo consideration on the payee-tax compliance material. en-us Thu, 19 May 2022 00:00:00 +0530 Fri, 03 Jun 2022 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423304 Disallowance under section 40(a)(ia) for alleged failure to deduct tax at source on cold storage and security charges was not finally sustained, because the assessee produced certificates indicating that the payees had disclosed the receipts and paid tax. The appellate record did not permit proper verification of that evidence, so the Tribunal set aside the matter for fresh adjudication after giving the assessee an opportunity of hearing. The issue was restored to the appellate authority for de novo consideration on the payee-tax compliance material. Case-Laws Income Tax Thu, 19 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423304