https://www.taxtmi.com/caselaws?id=433508 The Revenue's appeal against the deletion of disallowance under section 40(a)(ia) of the Income Tax Act, 1961 was dismissed by the Tribunal. The Tribunal upheld the decision of the ld. CIT(A) who had deleted the disallowance after considering that the payee had paid taxes on the income and the appellant had submitted the required certificate. Citing relevant judgments, including that of the Hon'ble Delhi High Court, the Tribunal found no reason to interfere with the ld. CIT(A)'s order, leading to the dismissal of the Revenue's appeal. en-us Fri, 23 Dec 2022 00:00:00 +0530 Tue, 31 Jan 2023 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433508 The Revenue's appeal against the deletion of disallowance under section 40(a)(ia) of the Income Tax Act, 1961 was dismissed by the Tribunal. The Tribunal upheld the decision of the ld. CIT(A) who had deleted the disallowance after considering that the payee had paid taxes on the income and the appellant had submitted the required certificate. Citing relevant judgments, including that of the Hon'ble Delhi High Court, the Tribunal found no reason to interfere with the ld. CIT(A)'s order, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433508