https://www.taxtmi.com/caselaws?id=218304 The Tribunal allowed the appeals for both assessment years, deleting the additions made under Section 40(a)(ia). It was established that the appellant hired vehicles for its transportation business and did not sub-let the work, making Section 194C inapplicable. The Tribunal's decision was based on the interpretation of the contract and relevant judicial precedents, confirming that the appellant performed the transportation work independently. en-us Fri, 05 Oct 2012 00:00:00 +0530 Fri, 02 Nov 2012 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218304 The Tribunal allowed the appeals for both assessment years, deleting the additions made under Section 40(a)(ia). It was established that the appellant hired vehicles for its transportation business and did not sub-let the work, making Section 194C inapplicable. The Tribunal's decision was based on the interpretation of the contract and relevant judicial precedents, confirming that the appellant performed the transportation work independently. Case-Laws Income Tax Fri, 05 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218304