https://www.taxtmi.com/caselaws?id=240400 The Tribunal ruled in favor of the appellant on both issues regarding disallowance under sections 40(a)(ia) for failure to deduct tax at source under sections 194(c) and 194-I. The disallowances were deemed legally untenable as the expenses did not fall within the purview of the respective TDS provisions. The appellant successfully argued that TDS deduction was not required for the specific nature of the expenditures, leading to the deletion of the disallowances imposed by the Assessing Officer and confirmed by the Ld.CIT(A). en-us Wed, 20 Nov 2013 00:00:00 +0530 Tue, 03 Dec 2013 06:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240400 The Tribunal ruled in favor of the appellant on both issues regarding disallowance under sections 40(a)(ia) for failure to deduct tax at source under sections 194(c) and 194-I. The disallowances were deemed legally untenable as the expenses did not fall within the purview of the respective TDS provisions. The appellant successfully argued that TDS deduction was not required for the specific nature of the expenditures, leading to the deletion of the disallowances imposed by the Assessing Officer and confirmed by the Ld.CIT(A). Case-Laws Income Tax Wed, 20 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240400