https://www.taxtmi.com/caselaws?id=256400 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, dismissing the Revenue's appeal. The judgment emphasized the absence of formal contracts, the nature of payments to casual laborers, and the specific tasks assigned to them as crucial factors. The decision highlighted the importance of assessing facts comprehensively to determine tax liabilities and obligations, ultimately concluding that the provisions of Section 194C and Section 40(a)(ia) of the IT Act were not applicable in this case. en-us Fri, 31 Oct 2014 00:00:00 +0530 Tue, 05 Jan 2016 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256400 The Appellate Tribunal ITAT Jaipur ruled in favor of the assessee, dismissing the Revenue's appeal. The judgment emphasized the absence of formal contracts, the nature of payments to casual laborers, and the specific tasks assigned to them as crucial factors. The decision highlighted the importance of assessing facts comprehensively to determine tax liabilities and obligations, ultimately concluding that the provisions of Section 194C and Section 40(a)(ia) of the IT Act were not applicable in this case. Case-Laws Income Tax Fri, 31 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256400