https://www.taxtmi.com/caselaws?id=233611 The Tribunal concluded that without a contract between the assessee and mule owners for transportation services, the provisions of section 194C of the Income Tax Act were not violated. As a result, the disallowance of expenses under section 40(a)(ia) for TDS default was deleted. The Tribunal also noted that the mule owners' limited role and the likelihood of payments being below the exemption limit exempted the assessee from the requirements of sections 194C and 40(a)(ia). The Revenue's appeal was dismissed based on these findings. en-us Fri, 12 Apr 2013 00:00:00 +0530 Thu, 25 Apr 2013 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233611 The Tribunal concluded that without a contract between the assessee and mule owners for transportation services, the provisions of section 194C of the Income Tax Act were not violated. As a result, the disallowance of expenses under section 40(a)(ia) for TDS default was deleted. The Tribunal also noted that the mule owners' limited role and the likelihood of payments being below the exemption limit exempted the assessee from the requirements of sections 194C and 40(a)(ia). The Revenue's appeal was dismissed based on these findings. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233611