https://www.taxtmi.com/caselaws?id=423672 The ITAT upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(1) for certain expenses paid to domestic group entities. The ITAT directed the AO to re-examine the rejection of additional evidence in the form of withholding tax-certificates. The ITAT dismissed the petition for non-levy of penalty under section 271(1)(c) without specific details. The ITAT upheld the CIT(A)'s decision to delete the disallowance of expenses due to non-withholding of taxes to non-residents. The ITAT directed further examination by the AO on various disallowances related to expenses, ultimately dismissing the appeal filed by the Assessing Officer and allowing the appeal filed by the assessee for statistical purposes. en-us Thu, 09 Jun 2022 00:00:00 +0530 Sat, 11 Jun 2022 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423672 The ITAT upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(1) for certain expenses paid to domestic group entities. The ITAT directed the AO to re-examine the rejection of additional evidence in the form of withholding tax-certificates. The ITAT dismissed the petition for non-levy of penalty under section 271(1)(c) without specific details. The ITAT upheld the CIT(A)'s decision to delete the disallowance of expenses due to non-withholding of taxes to non-residents. The ITAT directed further examination by the AO on various disallowances related to expenses, ultimately dismissing the appeal filed by the Assessing Officer and allowing the appeal filed by the assessee for statistical purposes. Case-Laws Income Tax Thu, 09 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423672