https://www.taxtmi.com/caselaws?id=435958 The Tribunal partially allowed the appeal, limiting the disallowance of expenses without TDS deduction to 30% in accordance with previous Tribunal decisions and a Supreme Court ruling clarifying the retrospective nature of an amendment to Section 40(a)(ia). The decision aimed to alleviate hardship for the assessee, resulting in a favorable outcome for the appellant. en-us Mon, 20 Mar 2023 00:00:00 +0530 Thu, 30 Mar 2023 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435958 The Tribunal partially allowed the appeal, limiting the disallowance of expenses without TDS deduction to 30% in accordance with previous Tribunal decisions and a Supreme Court ruling clarifying the retrospective nature of an amendment to Section 40(a)(ia). The decision aimed to alleviate hardship for the assessee, resulting in a favorable outcome for the appellant. Case-Laws Income Tax Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435958