https://www.taxtmi.com/caselaws?id=778528 ITAT (DELHI-AT) allowed the assessee's appeal, holding the AO erred by invoking s.194A instead of s.194C and the CIT(A) erred in effectively changing the charging provision without giving notice. The Tribunal held a s.40(a)(ia) disallowance is tied to the specific deeming provision invoked and cannot be extended by altering the head of charge; legal fictions must be confined to their legitimate purpose. The disallowance sustained below was set aside. en-us Wed, 10 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778528 ITAT (DELHI-AT) allowed the assessee's appeal, holding the AO erred by invoking s.194A instead of s.194C and the CIT(A) erred in effectively changing the charging provision without giving notice. The Tribunal held a s.40(a)(ia) disallowance is tied to the specific deeming provision invoked and cannot be extended by altering the head of charge; legal fictions must be confined to their legitimate purpose. The disallowance sustained below was set aside. Case-Laws Income Tax Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778528