https://www.taxtmi.com/caselaws?id=253878 The Tribunal ruled in favor of the assessee, finding that the disallowance under Section 40(a)(ia) of the Income Tax Act was not justified as the payments were for independent contracts, not sub-contracts. It was determined that the assessee was not obligated to deduct TDS under Section 194C(2) for the relevant assessment year. Therefore, the appeal by the assessee was allowed, and the disallowance was directed to be deleted. en-us Mon, 30 Jun 2014 00:00:00 +0530 Wed, 03 Dec 2014 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253878 The Tribunal ruled in favor of the assessee, finding that the disallowance under Section 40(a)(ia) of the Income Tax Act was not justified as the payments were for independent contracts, not sub-contracts. It was determined that the assessee was not obligated to deduct TDS under Section 194C(2) for the relevant assessment year. Therefore, the appeal by the assessee was allowed, and the disallowance was directed to be deleted. Case-Laws Income Tax Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253878