https://www.taxtmi.com/caselaws?id=253976 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal and confirming no disallowance under section 40(a)(ia) of the Act. The direction to delete the addition was upheld, emphasizing the consistent treatment of the assessee as AOP, the inapplicability of section 194C, the principle of revenue sharing consistency, and the prevention of double taxation. en-us Wed, 26 Sep 2012 00:00:00 +0530 Tue, 09 Dec 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253976 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal and confirming no disallowance under section 40(a)(ia) of the Act. The direction to delete the addition was upheld, emphasizing the consistent treatment of the assessee as AOP, the inapplicability of section 194C, the principle of revenue sharing consistency, and the prevention of double taxation. Case-Laws Income Tax Wed, 26 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253976