https://www.taxtmi.com/caselaws?id=470229 Additional evidence showing that the recipient included the relevant payment in income and paid tax is to be admitted for examining the disallowance under section 40(a)(ia). The Assessing Officer must verify the documents' veracity, authenticity and relevance after giving the assessee an opportunity of hearing, and then undertake fresh adjudication of the disallowance in light of that evidence. en-us Mon, 30 Jan 2017 00:00:00 +0530 Mon, 20 Jul 2026 20:32:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470229 Additional evidence showing that the recipient included the relevant payment in income and paid tax is to be admitted for examining the disallowance under section 40(a)(ia). The Assessing Officer must verify the documents' veracity, authenticity and relevance after giving the assessee an opportunity of hearing, and then undertake fresh adjudication of the disallowance in light of that evidence. Case-Laws Income Tax Mon, 30 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470229