https://www.taxtmi.com/caselaws?id=308065 The Tribunal remanded the matter to the Assessing Officer for verification of compliance with the proviso to section 201(1) of the Act, emphasizing the need for the assessee to fulfill conditions under the relevant provisions. The assessee was directed to provide necessary documents for verification, and the Revenue's grounds were allowed for statistical purposes. The appeal was allowed, highlighting the importance of demonstrating compliance with statutory provisions and judicial interpretations to avoid disallowances under section 40(a)(ia) for non-deduction of TDS. en-us Fri, 16 Mar 2018 00:00:00 +0530 Sun, 28 May 2023 22:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308065 The Tribunal remanded the matter to the Assessing Officer for verification of compliance with the proviso to section 201(1) of the Act, emphasizing the need for the assessee to fulfill conditions under the relevant provisions. The assessee was directed to provide necessary documents for verification, and the Revenue's grounds were allowed for statistical purposes. The appeal was allowed, highlighting the importance of demonstrating compliance with statutory provisions and judicial interpretations to avoid disallowances under section 40(a)(ia) for non-deduction of TDS. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308065