https://www.taxtmi.com/caselaws?id=219877 The ITAT partially allowed the appeal, confirming the disallowance under section 40a(ia) for non-deduction of TDS by the assessee. The disallowance was limited to the outstanding payable amount as of March 31, 2006, resulting in a confirmed disallowance of Rs. 5,65,175 and deletion of the balance amount of Rs. 61,66,953. The issue of TDS applicability under section 194C on transportation hire charges was remanded back to the AO for further examination. en-us Fri, 21 Sep 2012 00:00:00 +0530 Mon, 31 Dec 2012 13:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219877 The ITAT partially allowed the appeal, confirming the disallowance under section 40a(ia) for non-deduction of TDS by the assessee. The disallowance was limited to the outstanding payable amount as of March 31, 2006, resulting in a confirmed disallowance of Rs. 5,65,175 and deletion of the balance amount of Rs. 61,66,953. The issue of TDS applicability under section 194C on transportation hire charges was remanded back to the AO for further examination. Case-Laws Income Tax Fri, 21 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219877