https://www.taxtmi.com/highlights?id=97470 Tribunal rejected the Assessing Officer's unexamined application of a higher withholding rate where the payer's case was that payees were unidentified, and held that applicability of the higher rate cannot be presumed without record support. The Tribunal remitted the disallowances under payroll withholding provisions for de novo verification of whether tax was in fact deducted and deposited under Chapter XVII-B, allowing the assessee to file supporting details. Separately, the Tribunal set aside denial of deduction for CSR payments and remitted the matter for AO verification of compliance with statutory conditions for charitable deductions under Chapter VIA. en-us Sat, 07 Mar 2026 08:39:18 +0530 Sat, 07 Mar 2026 08:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97470 Tribunal rejected the Assessing Officer's unexamined application of a higher withholding rate where the payer's case was that payees were unidentified, and held that applicability of the higher rate cannot be presumed without record support. The Tribunal remitted the disallowances under payroll withholding provisions for de novo verification of whether tax was in fact deducted and deposited under Chapter XVII-B, allowing the assessee to file supporting details. Separately, the Tribunal set aside denial of deduction for CSR payments and remitted the matter for AO verification of compliance with statutory conditions for charitable deductions under Chapter VIA. Highlights Income Tax Sat, 07 Mar 2026 08:39:18 +0530 https://www.taxtmi.com/highlights?id=97470