https://www.taxtmi.com/caselaws?id=203988 The Tribunal partly allowed the appeal, ruling that Section 194C(1) of the Income Tax Act did not apply to the individual assessee for the relevant assessment year, leading to the disallowance under Section 40(a)(ia) being unjustified. The challenge against the addition on account of Gross Profit estimation was dismissed as not pressed by the assessee. en-us Mon, 11 Apr 2011 00:00:00 +0530 Tue, 28 Jun 2011 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203988 The Tribunal partly allowed the appeal, ruling that Section 194C(1) of the Income Tax Act did not apply to the individual assessee for the relevant assessment year, leading to the disallowance under Section 40(a)(ia) being unjustified. The challenge against the addition on account of Gross Profit estimation was dismissed as not pressed by the assessee. Case-Laws Income Tax Mon, 11 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203988