https://www.taxtmi.com/caselaws?id=255489 The Tribunal reversed the Ld. CIT(A)'s decision and upheld the disallowance under Section 40(a)(ia) for failure to deduct TDS on lorry hire charges. The Tribunal found the assessee complied with TDS requirements for charges paid to truck owners with fewer than two vehicles. The Tribunal also confirmed the assessee's compliance with Rule 29D and Section 194C(3)(i) proviso. The issue of notice under Section 143(2) was not pursued by the assessee. The Revenue's appeal was allowed, restoring the disallowance, while the assessee's Cross Objection was allowed, deleting the addition based on compliance with TDS provisions. en-us Wed, 31 Dec 2014 00:00:00 +0530 Mon, 19 Jan 2015 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255489 The Tribunal reversed the Ld. CIT(A)'s decision and upheld the disallowance under Section 40(a)(ia) for failure to deduct TDS on lorry hire charges. The Tribunal found the assessee complied with TDS requirements for charges paid to truck owners with fewer than two vehicles. The Tribunal also confirmed the assessee's compliance with Rule 29D and Section 194C(3)(i) proviso. The issue of notice under Section 143(2) was not pursued by the assessee. The Revenue's appeal was allowed, restoring the disallowance, while the assessee's Cross Objection was allowed, deleting the addition based on compliance with TDS provisions. Case-Laws Income Tax Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255489