2011 (4) TMI 1381 - AT - Income Tax

Summary

The Appellate Tribunal ITAT Mumbai dismissed the Revenue's appeal against the order of the CIT(Appeals) regarding the deletion of disallowance made by the AO for failure to deduct TDS on VSAT, Lease line, and transaction charges under section 40A(ia). The Tribunal upheld the CIT(Appeals) decision based on previous cases and dismissed the Revenue's appeal. (2011 (4) TMI 1381 - ITAT MUMBAI)