Disallowance of Expenses Upheld Due to Lack of TDS Certificate Evidence and Assessee's Non-representation in Appeal.

Disallowance of Expenses Upheld Due to Lack of TDS Certificate Evidence and Assessee's Non-representation in Appeal. https://www.taxtmi.com/highlights?id=74588 Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had disallowed the expenses because he found no evidence of a certificate for lower TDS, which the assessee claimed had been provided by SVPL. However, the absence of representation by the assessee during the appeal process led to the confirmation of the disallowance by the CIT(A) and ultimately the dismissal of the appeal by the Tribunal. en-us Fri, 02 Feb 2024 07:51:44 +0530 Fri, 02 Feb 2024 07:51:44 +0530 TaxTMI RSS Generator Disallowance of Expenses Upheld Due to Lack of TDS Certificate Evidence and Assessee's Non-representation in Appeal. https://www.taxtmi.com/highlights?id=74588 Disallowance u/s. 40(a)(ia) - Non deduction of TDS - The AO had disallowed the expenses because he found no evidence of a certificate for lower TDS, which the assessee claimed had been provided by SVPL. However, the absence of representation by the assessee during the appeal process led to the confirmation of the disallowance by the CIT(A) and ultimately the dismissal of the appeal by the Tribunal. Highlights Income Tax Fri, 02 Feb 2024 07:51:44 +0530 https://www.taxtmi.com/highlights?id=74588