https://www.taxtmi.com/caselaws?id=240630 The Tribunal ruled in favor of the appellant, a construction firm, in an appeal against disallowance under section 40(a)(ia) of the Income Tax Act for the Assessment Year 2008-09. The disallowance of Rs.30,10,250 was deemed unjustified as payments made to Sardars of laborers were not subject to section 194C. Additionally, the Tribunal directed the Assessing Officer to give credit for Prepaid Taxes in the form of TDS amounting to Rs.26,71,771, as the appellant had filed TDS certificates along with the return. en-us Fri, 11 Jan 2013 00:00:00 +0530 Mon, 09 Dec 2013 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240630 The Tribunal ruled in favor of the appellant, a construction firm, in an appeal against disallowance under section 40(a)(ia) of the Income Tax Act for the Assessment Year 2008-09. The disallowance of Rs.30,10,250 was deemed unjustified as payments made to Sardars of laborers were not subject to section 194C. Additionally, the Tribunal directed the Assessing Officer to give credit for Prepaid Taxes in the form of TDS amounting to Rs.26,71,771, as the appellant had filed TDS certificates along with the return. Case-Laws Income Tax Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240630