https://www.taxtmi.com/caselaws?id=155017 The tribunal allowed the appeal of the assessee, directing the deletion of the disallowance of Rs. 24,60,844 under section 40(a)(ia). The tribunal recognized the retrospective application of the amendment to section 40(a)(ia) and found that the payments made by the assessee did not qualify as sub-contracts under section 194C. The decision was based on the consideration of various judicial precedents and the facts presented by the assessee. en-us Fri, 16 Dec 2011 00:00:00 +0530 Thu, 07 Sep 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155017 The tribunal allowed the appeal of the assessee, directing the deletion of the disallowance of Rs. 24,60,844 under section 40(a)(ia). The tribunal recognized the retrospective application of the amendment to section 40(a)(ia) and found that the payments made by the assessee did not qualify as sub-contracts under section 194C. The decision was based on the consideration of various judicial precedents and the facts presented by the assessee. Case-Laws Income Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155017