https://www.taxtmi.com/caselaws?id=214265 The Tribunal ruled in favor of the assessee, holding that there was no violation of Section 40(a)(ia) as the assessee was not required to deduct TDS under Section 194C(2) for payments to outside parties for hiring forklift vehicles. The addition of &8377;18,70,375 was removed, and the assessee's appeal was accepted. The issue of whether hiring forklift vehicles falls under Section 194(1) was deferred for future consideration, and other arguments were not addressed as the Tribunal had already resolved the matter on its merits. en-us Fri, 11 May 2012 00:00:00 +0530 Tue, 19 Apr 2016 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214265 The Tribunal ruled in favor of the assessee, holding that there was no violation of Section 40(a)(ia) as the assessee was not required to deduct TDS under Section 194C(2) for payments to outside parties for hiring forklift vehicles. The addition of &8377;18,70,375 was removed, and the assessee's appeal was accepted. The issue of whether hiring forklift vehicles falls under Section 194(1) was deferred for future consideration, and other arguments were not addressed as the Tribunal had already resolved the matter on its merits. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214265