https://www.taxtmi.com/caselaws?id=238138 The Tribunal upheld the CIT(A)'s orders, determining that the transactions between the assessee and channel providers constituted a distributor-sub-distributor relationship, not subject to Section 194C of the Income Tax Act. Consequently, the disallowance under Section 40(a)(ia) for non-deduction of TDS was deemed unwarranted. The Tribunal dismissed the Revenue's appeals for both assessment years 2007-08 and 2008-09. en-us Fri, 24 May 2013 00:00:00 +0530 Thu, 17 Oct 2013 06:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238138 The Tribunal upheld the CIT(A)'s orders, determining that the transactions between the assessee and channel providers constituted a distributor-sub-distributor relationship, not subject to Section 194C of the Income Tax Act. Consequently, the disallowance under Section 40(a)(ia) for non-deduction of TDS was deemed unwarranted. The Tribunal dismissed the Revenue's appeals for both assessment years 2007-08 and 2008-09. Case-Laws Income Tax Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238138