https://www.taxtmi.com/caselaws?id=233917 The ITAT ruled in favor of the assessee in an appeal against the CIT(A)'s order regarding the disallowance of expenses under section 40(a)(ia) for non-deduction of TDS on payments made to laborers through Sardars/Munshis. The ITAT found that the payments to Sardars/Munshis were not subject to TDS deduction under section 194C as they were not considered contractors but laborers facilitating payments to other laborers. As the amount owed to them was less than the initial balance, no TDS deduction was required. The ITAT directed the AO to delete the disallowance, ultimately ruling in favor of the assessee's contentions. en-us Fri, 05 Apr 2013 00:00:00 +0530 Thu, 31 Oct 2013 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233917 The ITAT ruled in favor of the assessee in an appeal against the CIT(A)'s order regarding the disallowance of expenses under section 40(a)(ia) for non-deduction of TDS on payments made to laborers through Sardars/Munshis. The ITAT found that the payments to Sardars/Munshis were not subject to TDS deduction under section 194C as they were not considered contractors but laborers facilitating payments to other laborers. As the amount owed to them was less than the initial balance, no TDS deduction was required. The ITAT directed the AO to delete the disallowance, ultimately ruling in favor of the assessee's contentions. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233917