https://www.taxtmi.com/caselaws?id=785564 Admission of additional evidence under Rule 29 was allowed as it went to the root of the matter and faced no departmental objection, leading to verification of Form 26A certificates. Where certificates for two payees were filed and verified, the assessee cannot be treated as an assessee in default and the demand and interest relating to those payments are deleted. For two other payees the Assessing Officers disallowance is upheld to the extent the assessee already disallowed 30% of expenditure, and the AO is directed to recalculate liabilities accordingly. The AO is directed to verify filing dates of the TDS return and delete any fee under the delayed TDS return provision if the return was timely filed. en-us Thu, 22 Jan 2026 00:00:00 +0530 Tue, 27 Jan 2026 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785564 Admission of additional evidence under Rule 29 was allowed as it went to the root of the matter and faced no departmental objection, leading to verification of Form 26A certificates. Where certificates for two payees were filed and verified, the assessee cannot be treated as an assessee in default and the demand and interest relating to those payments are deleted. For two other payees the Assessing Officers disallowance is upheld to the extent the assessee already disallowed 30% of expenditure, and the AO is directed to recalculate liabilities accordingly. The AO is directed to verify filing dates of the TDS return and delete any fee under the delayed TDS return provision if the return was timely filed. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785564