https://www.taxtmi.com/caselaws?id=467877 TDS-related disallowance under section 40(a)(ia) was not finally sustained because the assessee had produced challans and related details that had not been properly verified; the matter was remanded to the Assessing Officer for de novo examination. Building repair and maintenance was held to be attributable substantially to the mall and multiplex segment, with identifiable hotel expenses and supporting receipts, so the proportionate disallowance against rental income was deleted. The appeal thus succeeded partly, with one issue restored for fresh verification and the other allowed in favour of the assessee. en-us Wed, 17 May 2023 00:00:00 +0530 Wed, 08 Apr 2026 10:16:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467877 TDS-related disallowance under section 40(a)(ia) was not finally sustained because the assessee had produced challans and related details that had not been properly verified; the matter was remanded to the Assessing Officer for de novo examination. Building repair and maintenance was held to be attributable substantially to the mall and multiplex segment, with identifiable hotel expenses and supporting receipts, so the proportionate disallowance against rental income was deleted. The appeal thus succeeded partly, with one issue restored for fresh verification and the other allowed in favour of the assessee. Case-Laws Income Tax Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467877