https://www.taxtmi.com/caselaws?id=212929 The Tribunal allowed the appeal for statistical purposes, vacating the CIT(A)'s decision and remitting the matter for fresh adjudication. The CIT(A) is directed to comprehensively address all contentions raised by the assessee, providing a fair opportunity for hearing and issuing a speaking order in accordance with the law. The Tribunal emphasized the applicability of Section 194C to payments made to the Calcutta Dock Labour Board for labor supply, despite the assertion that the Board acts as an agent for stevedores. The disallowance under Section 40(a)(ia) was not upheld, and the matter was referred back for further review. en-us Fri, 17 Feb 2012 00:00:00 +0530 Sat, 16 Apr 2016 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212929 The Tribunal allowed the appeal for statistical purposes, vacating the CIT(A)'s decision and remitting the matter for fresh adjudication. The CIT(A) is directed to comprehensively address all contentions raised by the assessee, providing a fair opportunity for hearing and issuing a speaking order in accordance with the law. The Tribunal emphasized the applicability of Section 194C to payments made to the Calcutta Dock Labour Board for labor supply, despite the assertion that the Board acts as an agent for stevedores. The disallowance under Section 40(a)(ia) was not upheld, and the matter was referred back for further review. Case-Laws Income Tax Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212929