https://www.taxtmi.com/caselaws?id=245763 The High Court upheld the Tribunal's decision to delete an addition made under section 40(a)(ia) of the Income-tax Act for non-deduction of tax at source by a cooperative society. The court agreed with the Tribunal's findings that the society's actions were welfare-oriented, devoid of profit motive, and facilitated smooth operations between farmers and the ONGC. The court dismissed the appeal, stating that no substantial question of law arose for interference, affirming the deletion of the addition by the Assessing Officer. en-us Tue, 18 Sep 2012 00:00:00 +0530 Sat, 21 Feb 2015 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245763 The High Court upheld the Tribunal's decision to delete an addition made under section 40(a)(ia) of the Income-tax Act for non-deduction of tax at source by a cooperative society. The court agreed with the Tribunal's findings that the society's actions were welfare-oriented, devoid of profit motive, and facilitated smooth operations between farmers and the ONGC. The court dismissed the appeal, stating that no substantial question of law arose for interference, affirming the deletion of the addition by the Assessing Officer. Case-Laws Income Tax Tue, 18 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245763