https://www.taxtmi.com/caselaws?id=248728 The Tribunal dismissed the revenue's appeal, confirming the deletion of the addition under Section 40(a)(ia) for non-deduction of TDS on lorry hire charges. It allowed partial deduction of expenditures and deleted the addition on account of unexplained cash credits. The Tribunal upheld the decision that Section 194C does not apply to hire charges paid to truck owners due to the absence of a contractual obligation. en-us Fri, 30 May 2014 00:00:00 +0530 Mon, 23 Jun 2014 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248728 The Tribunal dismissed the revenue's appeal, confirming the deletion of the addition under Section 40(a)(ia) for non-deduction of TDS on lorry hire charges. It allowed partial deduction of expenditures and deleted the addition on account of unexplained cash credits. The Tribunal upheld the decision that Section 194C does not apply to hire charges paid to truck owners due to the absence of a contractual obligation. Case-Laws Income Tax Fri, 30 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248728