https://www.taxtmi.com/caselaws?id=121468 The Tribunal allowed the assessee's appeal in part, deleting the disallowances under Sections 194C and 194J of the Income-tax Act, 1961. It concluded that the disallowance of Rs. 74,33,210 for labour charges under Section 194C was unlawful due to the absence of a contractual obligation. Similarly, the disallowance of Rs. 24,000 for salary paid to accountants under Section 194J was deleted, as the payments did not constitute professional fees. The Tribunal provided relief to the assessee on these grounds. en-us Thu, 23 Apr 2009 00:00:00 +0530 Thu, 19 Oct 2023 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121468 The Tribunal allowed the assessee's appeal in part, deleting the disallowances under Sections 194C and 194J of the Income-tax Act, 1961. It concluded that the disallowance of Rs. 74,33,210 for labour charges under Section 194C was unlawful due to the absence of a contractual obligation. Similarly, the disallowance of Rs. 24,000 for salary paid to accountants under Section 194J was deleted, as the payments did not constitute professional fees. The Tribunal provided relief to the assessee on these grounds. Case-Laws Income Tax Thu, 23 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121468