https://www.taxtmi.com/caselaws?id=770519 ITAT Delhi partially allowed the assessee's appeal regarding three disallowances. For vehicle expenses under section 37, the tribunal restricted disallowance to Rs. 1,50,000 considering legitimacy of part expenses. Regarding TDS under section 194C and disallowance under section 40(a)(ia), the tribunal held that payments made to third parties on behalf of laborers without TDS deduction were justified as no manpower supply occurred, deleting the disallowance entirely. For cash payment disallowances under section 40A(3), the tribunal found merit in assessee's submissions and deleted disallowances for packing expenses, noting banking channel payments and freight limits under section 40A(3A). en-us Fri, 09 May 2025 00:00:00 +0530 Mon, 12 May 2025 09:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770519 ITAT Delhi partially allowed the assessee's appeal regarding three disallowances. For vehicle expenses under section 37, the tribunal restricted disallowance to Rs. 1,50,000 considering legitimacy of part expenses. Regarding TDS under section 194C and disallowance under section 40(a)(ia), the tribunal held that payments made to third parties on behalf of laborers without TDS deduction were justified as no manpower supply occurred, deleting the disallowance entirely. For cash payment disallowances under section 40A(3), the tribunal found merit in assessee's submissions and deleted disallowances for packing expenses, noting banking channel payments and freight limits under section 40A(3A). Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770519