S. 40(a)(ia) : Amounts not deductible-Deduction at source-Recipients shown the amount in their return of income-Certificate was produced first time before the Appellate Tribunal-Matter remanded to the Assessing Officer for verification. [S. 201(1), 201(1A)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Lorry hire charges-Payment to individual not exceeding prescribed limit-Not liable to deduct tax at source-Disallowance is not justified.

S. 40(a)(ia): Amounts not deductible-Deduction at source-Shortfall of amount deducted-Not tantamount to non-deduction tion Cannot be disallowed-Recovery of shortfall with interest-disallowance not justified. [S. 194A, 201(1), 201(IA)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-No permanent establishment-Service rendered for a period of 10 days to 27 days-Not liable to deduct tax at source. [S. 9(1)(vii), 40(a)(i)]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Exemption granted on income as enhanced by disallowance. [S. 10A]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Purchase of material and online advertisement-General expenses-Matter remanded. [S. 194C]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Employees on deputation-Cost of employees-Associated enterprises-Reimbursement of expenses-Salary without deduction of tax at source-Income offered in the hands of employees-Matter remanded for verification. [S. 192, 201]

S. 40(a)(ia): Amounts not deductible-Deduction at source-Deduction at lower rate-No disallowance can be made.

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Mentioning of wrong section-Does not absolve assessee of liability for failure to deduct tax at source-Disallowance sustainable-Payment to contractor-Truck drivers and transport agencies-Assessee to be granted opportunity to produce Permanent Account Number details before the Assessing Officer. [S. 194C, 194 IA]

S. 40(a)(ia) : Amounts not deductible-Deduction at source-Rent-Wrong mentioning of section-Disallowance is justified-Truck drivers and transport agencies-Contractors-Matter remanded to produce Permanent Account Number. [S. 194C(6), 194 I]