https://www.taxtmi.com/caselaws?id=254003 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia), stating that the joint venture was not liable to deduct tax at source under section 194C as it was merely a conduit for distributing contract receipts to its members. The Tribunal also confirmed that the joint venture should not be treated as an AOP for tax purposes, aligning with the precedent set in similar cases. Consequently, all the appeals by the Revenue were dismissed. en-us Fri, 28 Nov 2014 00:00:00 +0530 Wed, 10 Dec 2014 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254003 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia), stating that the joint venture was not liable to deduct tax at source under section 194C as it was merely a conduit for distributing contract receipts to its members. The Tribunal also confirmed that the joint venture should not be treated as an AOP for tax purposes, aligning with the precedent set in similar cases. Consequently, all the appeals by the Revenue were dismissed. Case-Laws Income Tax Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254003