https://www.taxtmi.com/caselaws?id=205747 The ITAT allowed the Revenue's appeal, setting aside the Ld. CIT(A)'s order that deleted a disallowed amount under section 40(a)(ia) read with section 194C of the Income Tax Act. The ITAT directed the AO to verify whether the balance job charges were subjected to TDS as required by law, emphasizing the importance of compliance with TDS requirements and accurate record-keeping to avoid disallowances. The decision highlighted the significance of substantiating claims with relevant details to prevent unnecessary disputes and reiterated the necessity for strict adherence to TDS provisions. en-us Fri, 10 Dec 2010 00:00:00 +0530 Wed, 21 Sep 2011 00:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205747 The ITAT allowed the Revenue's appeal, setting aside the Ld. CIT(A)'s order that deleted a disallowed amount under section 40(a)(ia) read with section 194C of the Income Tax Act. The ITAT directed the AO to verify whether the balance job charges were subjected to TDS as required by law, emphasizing the importance of compliance with TDS requirements and accurate record-keeping to avoid disallowances. The decision highlighted the significance of substantiating claims with relevant details to prevent unnecessary disputes and reiterated the necessity for strict adherence to TDS provisions. Case-Laws Income Tax Fri, 10 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205747