https://www.taxtmi.com/caselaws?id=247882 The Appellate Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance for non-deduction of TDS under sec. 194C(1). The Tribunal found that individual payments did not exceed the specified thresholds, making the appellant not liable to deduct TDS as per the provisions of the Act. The judgment affirmed that sec. 40(a)(ia) was inapplicable in this case, ultimately ruling in favor of the assessee. en-us Mon, 05 May 2014 00:00:00 +0530 Mon, 26 May 2014 10:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247882 The Appellate Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance for non-deduction of TDS under sec. 194C(1). The Tribunal found that individual payments did not exceed the specified thresholds, making the appellant not liable to deduct TDS as per the provisions of the Act. The judgment affirmed that sec. 40(a)(ia) was inapplicable in this case, ultimately ruling in favor of the assessee. Case-Laws Income Tax Mon, 05 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247882