https://www.taxtmi.com/caselaws?id=313872 The ITAT Jaipur remanded the case to the Assessing Officer for re-evaluation, focusing on two main issues: disallowance under section 40(a)(ia) of the Income Tax Act due to non-deduction of TDS and the charging of interest under sections 234B, 234C, 234D, and withdrawal under section 244A. The Tribunal emphasized the necessity for compliance with legal provisions and thorough verification of technical requirements. The appeal was allowed for statistical purposes, granting the assessee an opportunity to present their case anew, ensuring adherence to the law. en-us Fri, 05 Jan 2018 00:00:00 +0530 Mon, 06 May 2024 20:05:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313872 The ITAT Jaipur remanded the case to the Assessing Officer for re-evaluation, focusing on two main issues: disallowance under section 40(a)(ia) of the Income Tax Act due to non-deduction of TDS and the charging of interest under sections 234B, 234C, 234D, and withdrawal under section 244A. The Tribunal emphasized the necessity for compliance with legal provisions and thorough verification of technical requirements. The appeal was allowed for statistical purposes, granting the assessee an opportunity to present their case anew, ensuring adherence to the law. Case-Laws Income Tax Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313872