https://www.taxtmi.com/caselaws?id=469229 Payments made to facilitate release of dues from Government and public sector entities were disallowed under section 37(1) because the expenditure was supported only by self-made vouchers, the recipients were not satisfactorily identified, and the outlay offended public policy under the first Explanation; the disallowance was sustained. By contrast, a printer transaction treated as an outright purchase, not a works contract, did not attract TDS and the section 40(a)(ia) disallowance was deleted. Rent-related travel accommodation for employees had a business nexus and was allowed, so that disallowance was also deleted. en-us Mon, 03 Mar 2025 00:00:00 +0530 Wed, 10 Jun 2026 20:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469229 Payments made to facilitate release of dues from Government and public sector entities were disallowed under section 37(1) because the expenditure was supported only by self-made vouchers, the recipients were not satisfactorily identified, and the outlay offended public policy under the first Explanation; the disallowance was sustained. By contrast, a printer transaction treated as an outright purchase, not a works contract, did not attract TDS and the section 40(a)(ia) disallowance was deleted. Rent-related travel accommodation for employees had a business nexus and was allowed, so that disallowance was also deleted. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469229