https://www.taxtmi.com/caselaws?id=258488 The ITAT dismissed the Department's appeal, upheld the CIT (A)'s order deleting the disallowance under Section 40(a)(ia) for non-deduction of TDS under Section 194C, and allowed the assessee's appeal against the CIT's order under Section 263. The ITAT found that no disallowance under Section 40(a)(ia) could be made as the entire amount was paid during the financial year, and the assessment order was neither erroneous nor prejudicial to the interests of the Revenue. en-us Wed, 04 Mar 2015 00:00:00 +0530 Sat, 11 Apr 2015 01:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258488 The ITAT dismissed the Department's appeal, upheld the CIT (A)'s order deleting the disallowance under Section 40(a)(ia) for non-deduction of TDS under Section 194C, and allowed the assessee's appeal against the CIT's order under Section 263. The ITAT found that no disallowance under Section 40(a)(ia) could be made as the entire amount was paid during the financial year, and the assessment order was neither erroneous nor prejudicial to the interests of the Revenue. Case-Laws Income Tax Wed, 04 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258488