https://www.taxtmi.com/caselaws?id=243538 The ITAT concluded that the AOP/JV was not liable to deduct tax at source from payments made to its constituent partners as the joint venture was formed solely to obtain contracts, with the actual work executed by individual constituents. Disallowances for non-deduction or late payment of TDS were addressed, with specific amounts disallowed and directions given for reassessment. The nature of certain payments was remanded for reconsideration. The appeal was partly allowed for statistical purposes, and the revenue's appeal was also allowed for statistical purposes, with directions for reassessment in line with the ITAT's findings. en-us Tue, 27 Nov 2012 00:00:00 +0530 Tue, 04 Feb 2014 08:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243538 The ITAT concluded that the AOP/JV was not liable to deduct tax at source from payments made to its constituent partners as the joint venture was formed solely to obtain contracts, with the actual work executed by individual constituents. Disallowances for non-deduction or late payment of TDS were addressed, with specific amounts disallowed and directions given for reassessment. The nature of certain payments was remanded for reconsideration. The appeal was partly allowed for statistical purposes, and the revenue's appeal was also allowed for statistical purposes, with directions for reassessment in line with the ITAT's findings. Case-Laws Income Tax Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243538