https://www.taxtmi.com/caselaws?id=464689 Disallowance under section 40(a)(ia) for rent payments was not sustained outright because the key factual question was whether the payee had already disclosed the relevant receipts in its return of income. Since that verification was necessary to determine the correctness of the TDS-based disallowance, the matter was restored to the Assessing Officer for examination of the payee's disclosure. The result was a remand for fresh factual verification rather than a final deletion of the addition. en-us Thu, 26 Jul 2018 00:00:00 +0530 Mon, 10 Nov 2025 19:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464689 Disallowance under section 40(a)(ia) for rent payments was not sustained outright because the key factual question was whether the payee had already disclosed the relevant receipts in its return of income. Since that verification was necessary to determine the correctness of the TDS-based disallowance, the matter was restored to the Assessing Officer for examination of the payee's disclosure. The result was a remand for fresh factual verification rather than a final deletion of the addition. Case-Laws Income Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464689