https://www.taxtmi.com/caselaws?id=302567 The Tribunal allowed the appeal of the assessee, deleting the disallowances made under sections 40A(2) and 40(a)(i) of the Income Tax Act, 1961. The judgment emphasized the need for the AO to provide cogent evidence when making disallowances and recognized the distinction between professional and technical services under the Act. en-us Thu, 09 Dec 2021 00:00:00 +0530 Sun, 05 Jun 2022 19:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302567 The Tribunal allowed the appeal of the assessee, deleting the disallowances made under sections 40A(2) and 40(a)(i) of the Income Tax Act, 1961. The judgment emphasized the need for the AO to provide cogent evidence when making disallowances and recognized the distinction between professional and technical services under the Act. Case-Laws Income Tax Thu, 09 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302567