https://www.taxtmi.com/caselaws?id=219398 The court upheld the Appellate Tribunal's decision, ruling that the failure to furnish form No. 15J did not warrant disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The court emphasized that the liability to deduct tax at source ceases once specific conditions, such as those for exemption under section 194C, are met. As the conditions for exemption were fulfilled in this case, the court dismissed the tax appeal, affirming that the assessee was not obligated to make any deduction at source. en-us Mon, 01 Oct 2012 00:00:00 +0530 Thu, 13 Dec 2012 12:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219398 The court upheld the Appellate Tribunal's decision, ruling that the failure to furnish form No. 15J did not warrant disallowance under section 40(a)(ia) of the Income Tax Act, 1961. The court emphasized that the liability to deduct tax at source ceases once specific conditions, such as those for exemption under section 194C, are met. As the conditions for exemption were fulfilled in this case, the court dismissed the tax appeal, affirming that the assessee was not obligated to make any deduction at source. Case-Laws Income Tax Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219398