https://www.taxtmi.com/caselaws?id=219429 The Tribunal dismissed both appeals by the department in ITA No. 2824/Mum/2010 and ITA No. 5869/Mum/2010. It upheld the CIT(A)'s decisions, ruling that tax deduction under section 194C was not applicable to domestic and import purchases, TDS under section 194J did not apply to payments made outside India for services rendered outside India, and disallowance under section 40(a)(i) was not justified. The Tribunal found that the CIT(A) correctly applied the Income Tax Act provisions and did not violate any rules, emphasizing the distinction between trading transactions and job work and the non-applicability of TDS to certain payments. en-us Wed, 25 Jul 2012 00:00:00 +0530 Sat, 06 Oct 2012 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219429 The Tribunal dismissed both appeals by the department in ITA No. 2824/Mum/2010 and ITA No. 5869/Mum/2010. It upheld the CIT(A)'s decisions, ruling that tax deduction under section 194C was not applicable to domestic and import purchases, TDS under section 194J did not apply to payments made outside India for services rendered outside India, and disallowance under section 40(a)(i) was not justified. The Tribunal found that the CIT(A) correctly applied the Income Tax Act provisions and did not violate any rules, emphasizing the distinction between trading transactions and job work and the non-applicability of TDS to certain payments. Case-Laws Income Tax Wed, 25 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219429