https://www.taxtmi.com/caselaws?id=782809 The ITAT allowed the assessee's appeal, deleting the disallowance made u/s 40(a)(ia) on miscellaneous expenses, sales promotion expenses and incentives. It held that the AO had merely presumed applicability of TDS u/s 194J without establishing that tax was not actually deducted, despite no adverse tax audit remark and the assessee having furnished detailed particulars of expenses and TDS wherever applicable. The ITAT rejected the CIT(A)'s reasoning that disallowance of 30% of such expenses was warranted for non-furnishing of details, finding this conclusion contrary to the record. en-us Tue, 02 Dec 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782809 The ITAT allowed the assessee's appeal, deleting the disallowance made u/s 40(a)(ia) on miscellaneous expenses, sales promotion expenses and incentives. It held that the AO had merely presumed applicability of TDS u/s 194J without establishing that tax was not actually deducted, despite no adverse tax audit remark and the assessee having furnished detailed particulars of expenses and TDS wherever applicable. The ITAT rejected the CIT(A)'s reasoning that disallowance of 30% of such expenses was warranted for non-furnishing of details, finding this conclusion contrary to the record. Case-Laws Income Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782809