https://www.taxtmi.com/caselaws?id=305599 The Tribunal partially allowed the appeal, limiting the disallowance on account of non-deduction of TDS to 30% of the rent expenses incurred by the assessee. The judgment emphasized the retrospective nature of amendments aimed at reducing hardships for taxpayers and stressed the importance of proper documentation and compliance with TDS provisions to avoid disallowances. en-us Wed, 08 Jun 2022 00:00:00 +0530 Wed, 14 Dec 2022 09:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305599 The Tribunal partially allowed the appeal, limiting the disallowance on account of non-deduction of TDS to 30% of the rent expenses incurred by the assessee. The judgment emphasized the retrospective nature of amendments aimed at reducing hardships for taxpayers and stressed the importance of proper documentation and compliance with TDS provisions to avoid disallowances. Case-Laws Income Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305599