https://www.taxtmi.com/caselaws?id=424976 The Tribunal dismissed the appeal, upholding the addition under section 40(a)(ia) of the Act for violation of section 194I. The Tribunal emphasized the finality of issues decided and the applicability of the provisions. The judgment provided a detailed analysis and clarification on the challenges raised, ensuring a comprehensive review of the legal aspects. en-us Wed, 11 May 2022 00:00:00 +0530 Wed, 13 Jul 2022 07:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424976 The Tribunal dismissed the appeal, upholding the addition under section 40(a)(ia) of the Act for violation of section 194I. The Tribunal emphasized the finality of issues decided and the applicability of the provisions. The judgment provided a detailed analysis and clarification on the challenges raised, ensuring a comprehensive review of the legal aspects. Case-Laws Income Tax Wed, 11 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424976