https://www.taxtmi.com/caselaws?id=170364 The ITAT dismissed the Revenue's appeal, upholding relief granted by the ld. CIT(A.) regarding disallowance under section 40(a)(ia) for non-deduction of TDS and payments made to transport agencies without deduction of tax. The ITAT supported the decision based on the submission of Form 15I exempting truck owners from TDS and the absence of a contract between the assessee and transport operators, as required under section 194C. The disallowance was deemed unwarranted due to the lack of evidence of a contractual relationship in both instances. en-us Fri, 23 Sep 2011 00:00:00 +0530 Fri, 22 Sep 2017 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170364 The ITAT dismissed the Revenue's appeal, upholding relief granted by the ld. CIT(A.) regarding disallowance under section 40(a)(ia) for non-deduction of TDS and payments made to transport agencies without deduction of tax. The ITAT supported the decision based on the submission of Form 15I exempting truck owners from TDS and the absence of a contract between the assessee and transport operators, as required under section 194C. The disallowance was deemed unwarranted due to the lack of evidence of a contractual relationship in both instances. Case-Laws Income Tax Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170364