https://www.taxtmi.com/caselaws?id=243472 The High Court upheld the Tribunal's decision, ruling that the payments made by the assessee for hiring vehicles did not fall under Section 194C of the Income Tax Act. Consequently, the disallowance under Section 40(a)(ia) was deemed unjustified. The Court dismissed the Revenue's appeal, finding no legal issue in the Tribunal's judgment. en-us Tue, 07 Jan 2014 00:00:00 +0530 Sat, 01 Nov 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243472 The High Court upheld the Tribunal's decision, ruling that the payments made by the assessee for hiring vehicles did not fall under Section 194C of the Income Tax Act. Consequently, the disallowance under Section 40(a)(ia) was deemed unjustified. The Court dismissed the Revenue's appeal, finding no legal issue in the Tribunal's judgment. Case-Laws Income Tax Tue, 07 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243472