Dismissing the appeal of the revenue the Tribunal held that ;cash payments to temporary data entry operators below prescribed limit for deduction of tax at source, disallowance was held to be not justified as the professional charges was incurred wholly and exclusively for the purpose of business.( AY.2009-10 )
ACIT v. Shruti Nanda ( Smt). (2018) 65 ITR 189 (Delhi) (Trib)
S.40(a)(ia):Amounts not deductible – Deduction at source- Cash payments to temporary data entry operators below prescribed limit for deduction of tax at source — Disallowance was held to be not justified .