https://www.taxtmi.com/caselaws?id=762116 ITAT Mumbai held that disallowance under section 40(a)(ia) was unsustainable where payments to Maharashtra Government were not covered under TDS provisions, and amounts to Village Level Entrepreneurs were neither paid nor credited in the relevant year. The assessee provided documentary evidence showing provisions were made but subsequently reversed, and TDS was complied with when actual payments occurred in later years. Only Rs. 5,000 telephone bill payment was made from disputed amount, which did not attract TDS provisions. AO directed to delete the disallowance. Appeal allowed. en-us Fri, 22 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 08:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762116 ITAT Mumbai held that disallowance under section 40(a)(ia) was unsustainable where payments to Maharashtra Government were not covered under TDS provisions, and amounts to Village Level Entrepreneurs were neither paid nor credited in the relevant year. The assessee provided documentary evidence showing provisions were made but subsequently reversed, and TDS was complied with when actual payments occurred in later years. Only Rs. 5,000 telephone bill payment was made from disputed amount, which did not attract TDS provisions. AO directed to delete the disallowance. Appeal allowed. Case-Laws Income Tax Fri, 22 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762116