https://www.taxtmi.com/caselaws?id=763407 ITAT Mumbai held in favor of the assessee on multiple disallowances. For cash payments exceeding INR 20,000 under section 40A(3), the matter was remanded to AO for fresh examination of accounting treatment and ledger verification. Regarding TDS under section 40(a)(ia), the tribunal deleted disallowances on fuel charges (reimbursement nature), professional fees (TDS already deducted), and film set purchase (capital expenditure, not rental). Generator hire charges were remanded for verification of TDS compliance. en-us Tue, 17 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 08:47:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763407 ITAT Mumbai held in favor of the assessee on multiple disallowances. For cash payments exceeding INR 20,000 under section 40A(3), the matter was remanded to AO for fresh examination of accounting treatment and ledger verification. Regarding TDS under section 40(a)(ia), the tribunal deleted disallowances on fuel charges (reimbursement nature), professional fees (TDS already deducted), and film set purchase (capital expenditure, not rental). Generator hire charges were remanded for verification of TDS compliance. Case-Laws Income Tax Tue, 17 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763407