https://www.taxtmi.com/caselaws?id=795069 Salary payments did not require tax deduction at source because, after the standard deduction, all but one employee had taxable income below the basic exemption threshold. For the remaining employee, the available rebate fully offset the tax liability. As no tax was deductible from the salary payments, disallowance under Section 40(a)(ia) was deleted in favour of the assessee. en-us Tue, 07 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795069 Salary payments did not require tax deduction at source because, after the standard deduction, all but one employee had taxable income below the basic exemption threshold. For the remaining employee, the available rebate fully offset the tax liability. As no tax was deductible from the salary payments, disallowance under Section 40(a)(ia) was deleted in favour of the assessee. Case-Laws Income Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795069