https://www.taxtmi.com/caselaws?id=35099 The Court upheld the assessment order imposing tax liability on the petitioner under Section 143(3) of the Income Tax Act, 1961 for the assessment year 2005-06. The petitioner's challenge to the disallowance under Section 40(a)(ia) for failure to deduct tax at source on payments for advertisements was rejected. The Court ruled that such payments are taxable in the petitioner's hands, emphasizing adherence to legislative provisions for income computation. The provision of Section 40(a)(ia) was deemed valid and within legislative competence, leading to the dismissal of the writ petition without costs. en-us Fri, 15 Feb 2008 00:00:00 +0530 Wed, 21 Sep 2016 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35099 The Court upheld the assessment order imposing tax liability on the petitioner under Section 143(3) of the Income Tax Act, 1961 for the assessment year 2005-06. The petitioner's challenge to the disallowance under Section 40(a)(ia) for failure to deduct tax at source on payments for advertisements was rejected. The Court ruled that such payments are taxable in the petitioner's hands, emphasizing adherence to legislative provisions for income computation. The provision of Section 40(a)(ia) was deemed valid and within legislative competence, leading to the dismissal of the writ petition without costs. Case-Laws Income Tax Fri, 15 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35099