https://www.taxtmi.com/caselaws?id=203006 The Tribunal upheld the disallowance of Rs. 42,82,497 under Section 40(a)(ia) for non-deduction of TDS and the addition of Rs. 49,000 under Section 69 for unexplained credit. The appellant's argument that TDS deduction was not required was rejected, emphasizing the obligation under Section 194C. The lack of evidence to explain the credited amount led to the confirmation of the addition under Section 69. en-us Fri, 25 Feb 2011 00:00:00 +0530 Fri, 29 Apr 2011 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203006 The Tribunal upheld the disallowance of Rs. 42,82,497 under Section 40(a)(ia) for non-deduction of TDS and the addition of Rs. 49,000 under Section 69 for unexplained credit. The appellant's argument that TDS deduction was not required was rejected, emphasizing the obligation under Section 194C. The lack of evidence to explain the credited amount led to the confirmation of the addition under Section 69. Case-Laws Income Tax Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203006