https://www.taxtmi.com/caselaws?id=426837 The Appellate Tribunal ITAT AHMEDABAD ruled in favor of the Revenue, allowing the appeal for statistical purposes. The case involved a dispute over the disallowance under section 40(a)(ia) of the Income Tax Act, 1961, for non-deduction of tax at source. The Commissioner of Income Tax (Appeals) had deleted the disallowance citing a proviso inserted by the Finance Act, 2012. However, discrepancies in findings led to the case being remanded back to the Assessing Officer for verification if the payee had declared the payment as income. The Tribunal emphasized the importance of verifying this aspect before making a final decision. en-us Wed, 24 Aug 2022 00:00:00 +0530 Fri, 26 Aug 2022 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426837 The Appellate Tribunal ITAT AHMEDABAD ruled in favor of the Revenue, allowing the appeal for statistical purposes. The case involved a dispute over the disallowance under section 40(a)(ia) of the Income Tax Act, 1961, for non-deduction of tax at source. The Commissioner of Income Tax (Appeals) had deleted the disallowance citing a proviso inserted by the Finance Act, 2012. However, discrepancies in findings led to the case being remanded back to the Assessing Officer for verification if the payee had declared the payment as income. The Tribunal emphasized the importance of verifying this aspect before making a final decision. Case-Laws Income Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426837