https://www.taxtmi.com/caselaws?id=248004 The Tribunal set aside the CIT(A)'s order and remanded the matter for further consideration. It held that Section 40(a)(ia) covers amounts payable at any time during the year, not just at year-end. The appeal of the Revenue was allowed for statistical purposes, directing the CIT(A) to assess the applicability of Section 194C to payments made to Wipro G.E. Medical Systems and determine the contract nature between the parties. en-us Fri, 11 Apr 2014 00:00:00 +0530 Thu, 29 May 2014 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248004 The Tribunal set aside the CIT(A)'s order and remanded the matter for further consideration. It held that Section 40(a)(ia) covers amounts payable at any time during the year, not just at year-end. The appeal of the Revenue was allowed for statistical purposes, directing the CIT(A) to assess the applicability of Section 194C to payments made to Wipro G.E. Medical Systems and determine the contract nature between the parties. Case-Laws Income Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248004