No TDS on Payments to Maharashtra Govt, Village Entrepreneurs & Expense Provisions

Mahaonline Ltd. Directorate of Information Technology Vs CIT (Appeals) (ITAT Mumbai) Income Tax Appellate Tribunal (ITAT) Mumbai has partially allowed the appeal of Mahaonline Ltd., quashing a disallowance of ₹31.34 lakh made under Section 40(a)(ia) of the Income Tax Act, 1961. The dispute pertained to the Assessment Year 2017–18 and involved payments that the Assessing Officer (AO) claimed were subject to Tax Deducted at Source (TDS) provisions. The disallowance was originally upheld by the National Faceless Appeal Centre (NFAC), Delhi. The core issue stemmed from payments amounting to �...