https://www.taxtmi.com/caselaws?id=438691 The Appellate Tribunal ITAT Patna allowed the appeals of the assessee for Assessment Years 2012-13 and 2013-14. The disallowances of consultancy fees, commission payments, and advertisement expenses were overturned due to recipients including these payments in their income tax returns, absolving the assessee of TDS deduction failure. Relying on the Hindustan Cocacola case, the Tribunal deemed the disallowances unjustified, leading to a favorable outcome for the assessee in both years. en-us Wed, 17 May 2023 00:00:00 +0530 Wed, 07 Jun 2023 08:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438691 The Appellate Tribunal ITAT Patna allowed the appeals of the assessee for Assessment Years 2012-13 and 2013-14. The disallowances of consultancy fees, commission payments, and advertisement expenses were overturned due to recipients including these payments in their income tax returns, absolving the assessee of TDS deduction failure. Relying on the Hindustan Cocacola case, the Tribunal deemed the disallowances unjustified, leading to a favorable outcome for the assessee in both years. Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438691