https://www.taxtmi.com/caselaws?id=151570 The Tribunal upheld the Commissioner of Income-tax (Appeals) decision in favor of the assessee, ruling that the payments made to Mukadams and laborers in cash did not warrant additional taxation under sections 194C and 40A(3) of the Income-tax Act. The Tribunal found that the payments were made to representatives of the laborers, who were considered employees of the company, and did not exceed the prescribed limits for tax deductions. Consequently, the Tribunal dismissed all Revenue's appeals, affirming the decisions in favor of the assessee. en-us Thu, 11 Feb 2010 00:00:00 +0530 Wed, 29 Jul 2026 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151570 The Tribunal upheld the Commissioner of Income-tax (Appeals) decision in favor of the assessee, ruling that the payments made to Mukadams and laborers in cash did not warrant additional taxation under sections 194C and 40A(3) of the Income-tax Act. The Tribunal found that the payments were made to representatives of the laborers, who were considered employees of the company, and did not exceed the prescribed limits for tax deductions. Consequently, the Tribunal dismissed all Revenue's appeals, affirming the decisions in favor of the assessee. Case-Laws Income Tax Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151570