https://www.taxtmi.com/caselaws?id=206869 The Tribunal dismissed the revenue's appeal, upholding the decision of the ld. CIT(A) and ruling in favor of the assessee. It was determined that the provisions of sec. 40(a)(ia) did not apply to the hiring charges for buses as the assessee, an individual, was not required to deduct TDS based on the circumstances. The Tribunal emphasized the distinction between contractor-subcontractor relationships and affirmed that the amendment requiring TDS deduction by individuals was not applicable in this case. en-us Fri, 03 Dec 2010 00:00:00 +0530 Wed, 20 Jul 2011 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206869 The Tribunal dismissed the revenue's appeal, upholding the decision of the ld. CIT(A) and ruling in favor of the assessee. It was determined that the provisions of sec. 40(a)(ia) did not apply to the hiring charges for buses as the assessee, an individual, was not required to deduct TDS based on the circumstances. The Tribunal emphasized the distinction between contractor-subcontractor relationships and affirmed that the amendment requiring TDS deduction by individuals was not applicable in this case. Case-Laws Income Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206869