https://www.taxtmi.com/caselaws?id=260245 The Tribunal reversed the CIT(A)'s order regarding the deletion of additions for non-deduction of TDS on transportation hire charges. The case was remanded to the AO to verify if the recipients paid taxes on the income, as per the second proviso to Section 40(a)(ia). If taxes were paid, the disallowance should be deleted. The Revenue's appeals were allowed for statistical purposes. en-us Wed, 20 May 2015 00:00:00 +0530 Thu, 04 Jun 2015 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260245 The Tribunal reversed the CIT(A)'s order regarding the deletion of additions for non-deduction of TDS on transportation hire charges. The case was remanded to the AO to verify if the recipients paid taxes on the income, as per the second proviso to Section 40(a)(ia). If taxes were paid, the disallowance should be deleted. The Revenue's appeals were allowed for statistical purposes. Case-Laws Income Tax Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260245