https://www.taxtmi.com/caselaws?id=240472 The Tribunal allowed the appeal regarding the disallowance under section 40a(ia) for non-deduction of tax at source, stating the lorry owner did not carry out any part of the contract and the risk was not transferred, thus not liable for TDS deduction. However, the disallowance of excess shortage of diesel and turbo was upheld due to lack of evidence supporting the claim. The Tribunal considered interest levied under sections 234B & 234C as consequential and dismissed it, partially allowing the appeal related to the disallowance issues. en-us Thu, 28 Nov 2013 00:00:00 +0530 Thu, 05 Dec 2013 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240472 The Tribunal allowed the appeal regarding the disallowance under section 40a(ia) for non-deduction of tax at source, stating the lorry owner did not carry out any part of the contract and the risk was not transferred, thus not liable for TDS deduction. However, the disallowance of excess shortage of diesel and turbo was upheld due to lack of evidence supporting the claim. The Tribunal considered interest levied under sections 234B & 234C as consequential and dismissed it, partially allowing the appeal related to the disallowance issues. Case-Laws Income Tax Thu, 28 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240472