https://www.taxtmi.com/caselaws?id=435922 The Tribunal partly allowed the appeal, directing the deletion of the disallowance of Rs. 5,05,756/- for non-furnishing of vouchers. However, the disallowance of Rs. 38,00,098/- under section 40(a)(ia) for non-deduction of TDS under section 194C was upheld. The Tribunal rejected the argument to restrict the disallowance to 30% post-amendment to section 40(a)(ia), citing prospective application from AY 2015-16. en-us Wed, 15 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435922 The Tribunal partly allowed the appeal, directing the deletion of the disallowance of Rs. 5,05,756/- for non-furnishing of vouchers. However, the disallowance of Rs. 38,00,098/- under section 40(a)(ia) for non-deduction of TDS under section 194C was upheld. The Tribunal rejected the argument to restrict the disallowance to 30% post-amendment to section 40(a)(ia), citing prospective application from AY 2015-16. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435922