https://www.taxtmi.com/caselaws?id=760775 In a revision under section 263 involving TDS under section 195 and disallowance of expenditure under section 40(a)(ia), the Orissa HC held that the CIT could not unilaterally direct the AO to add back the sum as disallowable expenditure without the AO first re-examining the issue; such a direction was beyond the CIT's jurisdiction under section 263. The SC did not interfere and dismissed the Special Leave Petition, leaving the HC's view undisturbed. en-us Mon, 02 Sep 2024 00:00:00 +0530 Thu, 30 Apr 2026 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760775 In a revision under section 263 involving TDS under section 195 and disallowance of expenditure under section 40(a)(ia), the Orissa HC held that the CIT could not unilaterally direct the AO to add back the sum as disallowable expenditure without the AO first re-examining the issue; such a direction was beyond the CIT's jurisdiction under section 263. The SC did not interfere and dismissed the Special Leave Petition, leaving the HC's view undisturbed. Case-Laws Income Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760775