Matter remanded back as ITAT failed to deal with issue regarding TDS on payment of stall fees on merits

INCOME TAX : Where Tribunal upheld deletion of disallowance under section 40(a)(ia) on account of stall fees paid by assessee without deducting TDS under section 194I, since Tribunal had not dealt with issue on merit and it had deleted such disallowance in a cryptic and cavalier manner, impugned order was to be set aside and matter was to remanded back to Tribunal to adjudicate appeal on merit

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