https://www.taxtmi.com/caselaws?id=242119 The Tribunal held that the assessee (a joint venture) was not liable to deduct TDS on payments made to its partners, as the relationship between the JV and its partners was not that of a contractor and sub-contractor. Consequently, the provisions of section 40(a)(ia) could not be invoked, and the disallowance made by the AO was deleted. The appeal of the assessee was allowed. en-us Wed, 18 Dec 2013 00:00:00 +0530 Tue, 07 Jan 2014 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242119 The Tribunal held that the assessee (a joint venture) was not liable to deduct TDS on payments made to its partners, as the relationship between the JV and its partners was not that of a contractor and sub-contractor. Consequently, the provisions of section 40(a)(ia) could not be invoked, and the disallowance made by the AO was deleted. The appeal of the assessee was allowed. Case-Laws Income Tax Wed, 18 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242119