https://www.taxtmi.com/caselaws?id=786111 Prior to 01.04.2018, provisions disallowing expenses for failure to deduct tax at source could not be applied to amounts taxed under the head income from other sources; the Finance Act 2017 amendment (Section 58(1A)) made these disallowance provisions applicable to such income only prospectively. Applying that principle, the tribunal found the assessing officer erred in invoking disallowance for honorarium and computer fees paid by a charitable trust whose receipts were assessed as income from other sources, and deleted the disallowance. The tribunal relied on its earlier similar precedent to allow the assessee's appeal. en-us Wed, 28 Jan 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786111 Prior to 01.04.2018, provisions disallowing expenses for failure to deduct tax at source could not be applied to amounts taxed under the head income from other sources; the Finance Act 2017 amendment (Section 58(1A)) made these disallowance provisions applicable to such income only prospectively. Applying that principle, the tribunal found the assessing officer erred in invoking disallowance for honorarium and computer fees paid by a charitable trust whose receipts were assessed as income from other sources, and deleted the disallowance. The tribunal relied on its earlier similar precedent to allow the assessee's appeal. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786111