https://www.taxtmi.com/caselaws?id=212058 The Tribunal upheld the disallowance under sec.40(a)(ia) of Rs.15,98,454 due to non-deduction of tax at source under sec.194C. It found that the hiring of vehicles constituted sub-contracting of work, making the assessee liable for TDS. The Tribunal clarified the distinction between disallowance under sec.40(a)(ia) and demand under sec.201(1), upholding the CIT(A)'s decision for deduction of the disallowed amount in the relevant year. The appeal was dismissed, emphasizing compliance with TDS requirements under sec.194C in the transportation business context. en-us Fri, 16 Apr 2010 00:00:00 +0530 Thu, 12 Apr 2012 19:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212058 The Tribunal upheld the disallowance under sec.40(a)(ia) of Rs.15,98,454 due to non-deduction of tax at source under sec.194C. It found that the hiring of vehicles constituted sub-contracting of work, making the assessee liable for TDS. The Tribunal clarified the distinction between disallowance under sec.40(a)(ia) and demand under sec.201(1), upholding the CIT(A)'s decision for deduction of the disallowed amount in the relevant year. The appeal was dismissed, emphasizing compliance with TDS requirements under sec.194C in the transportation business context. Case-Laws Income Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212058