https://www.taxtmi.com/caselaws?id=304314 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions. It affirmed the relief granted to the assessee under Section 40(a)(ia) for non-deduction of TDS, emphasizing that no disallowance should be made if the recipient included the payment in their income and paid taxes. Additionally, the Tribunal supported the deletion of expenses disallowance under Section 14A since no exempt income was earned during the relevant year. The revenue's appeal was therefore dismissed. en-us Fri, 06 Jul 2018 00:00:00 +0530 Mon, 19 Sep 2022 20:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304314 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions. It affirmed the relief granted to the assessee under Section 40(a)(ia) for non-deduction of TDS, emphasizing that no disallowance should be made if the recipient included the payment in their income and paid taxes. Additionally, the Tribunal supported the deletion of expenses disallowance under Section 14A since no exempt income was earned during the relevant year. The revenue's appeal was therefore dismissed. Case-Laws Income Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304314