https://www.taxtmi.com/caselaws?id=431829 The ITAT Chennai allowed the Revenue's appeal, reversing the CIT(A)'s order and reinstating the addition under section 40(a)(ia) of the Income Tax Act for the assessment year 2008-09. The decision was based on the timing of the transaction and the absence of a requirement to deduct tax at source, concluding that the disallowance was justified. en-us Wed, 21 Dec 2022 00:00:00 +0530 Thu, 22 Dec 2022 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431829 The ITAT Chennai allowed the Revenue's appeal, reversing the CIT(A)'s order and reinstating the addition under section 40(a)(ia) of the Income Tax Act for the assessment year 2008-09. The decision was based on the timing of the transaction and the absence of a requirement to deduct tax at source, concluding that the disallowance was justified. Case-Laws Income Tax Wed, 21 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431829