https://www.taxtmi.com/caselaws?id=206096 The Appellate Tribunal ITAT, Hyderabad allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer to reexamine the disallowance under Section 40(a)(ia) of the Income-tax Act concerning the non-deduction of tax at source by the assessee for payments related to film supply. The Tribunal emphasized the necessity of evaluating the applicability of Section 194C to the contractual payments made by the assessee. The decision was rendered on 31.12.2010. en-us Fri, 31 Dec 2010 00:00:00 +0530 Tue, 11 Oct 2011 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206096 The Appellate Tribunal ITAT, Hyderabad allowed the Revenue's appeal for statistical purposes, directing the Assessing Officer to reexamine the disallowance under Section 40(a)(ia) of the Income-tax Act concerning the non-deduction of tax at source by the assessee for payments related to film supply. The Tribunal emphasized the necessity of evaluating the applicability of Section 194C to the contractual payments made by the assessee. The decision was rendered on 31.12.2010. Case-Laws Income Tax Fri, 31 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206096