Cash Payment cannot be treated as payment to single person merely for consolidated payments to group leader

Rahul Udyog Vs ITO (ITAT Nagour) Introduction: The article delves into the case of Rahul Udyog versus ITO, as heard by ITAT Nagpur. The dispute revolves around disallowances related to TDS and various business expenses. This analysis aims to uncover the intricacies of the case, emphasizing the arguments presented by both parties. Detailed Analysis: The contention arises from disallowances on Hamali expenses, where the ld.CIT(A) sustained disallowances under section 40(a)(ia) for non-deduction of TDS on payments exceeding Rs. 75,000/-. The appellant’s defense emphasizes payments made to a...