https://www.taxtmi.com/caselaws?id=431532 The Tribunal upheld the disallowance of Rs. 1,06,17,768/- due to lower deduction of tax at source under section 40(a)(ia) of the Income Tax Act, 1961 for the assessment year 2014-15. The appeal by the assessee challenging the disallowance was dismissed as the expenses claimed exceeded the permissible limit for TDS, leading to the conclusion that they were not allowable under the Act. en-us Wed, 14 Dec 2022 00:00:00 +0530 Thu, 15 Dec 2022 09:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431532 The Tribunal upheld the disallowance of Rs. 1,06,17,768/- due to lower deduction of tax at source under section 40(a)(ia) of the Income Tax Act, 1961 for the assessment year 2014-15. The appeal by the assessee challenging the disallowance was dismissed as the expenses claimed exceeded the permissible limit for TDS, leading to the conclusion that they were not allowable under the Act. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431532