https://www.taxtmi.com/caselaws?id=260528 The tribunal dismissed the Revenue's appeal, affirming the deletion of the addition made by the AO. It was held that the appellant, as a sub-contractor, was not required to deduct TDS on payments to sub-subcontractors. The tribunal emphasized the correct application of tax deduction provisions based on the nature of the contractual relationships involved in the payments, supporting the decision to delete the addition. en-us Tue, 02 Jun 2015 00:00:00 +0530 Tue, 16 Jun 2015 08:36:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260528 The tribunal dismissed the Revenue's appeal, affirming the deletion of the addition made by the AO. It was held that the appellant, as a sub-contractor, was not required to deduct TDS on payments to sub-subcontractors. The tribunal emphasized the correct application of tax deduction provisions based on the nature of the contractual relationships involved in the payments, supporting the decision to delete the addition. Case-Laws Income Tax Tue, 02 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260528