https://www.taxtmi.com/caselaws?id=261109 The department's appeal was dismissed, and the assessee's appeal was partly allowed. The additions regarding unsecured loans and non-accounting of hire charges payable were deleted. The addition under Section 40(a)(ia) for non-deduction of TDS was also deleted. The alleged violation of Rule 46A by CIT(A) was rejected. Disallowance of expenses for payments made to subcontractors was partly allowed, with specific issues remanded for further verification. en-us Thu, 16 Oct 2014 00:00:00 +0530 Thu, 02 Jul 2015 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261109 The department's appeal was dismissed, and the assessee's appeal was partly allowed. The additions regarding unsecured loans and non-accounting of hire charges payable were deleted. The addition under Section 40(a)(ia) for non-deduction of TDS was also deleted. The alleged violation of Rule 46A by CIT(A) was rejected. Disallowance of expenses for payments made to subcontractors was partly allowed, with specific issues remanded for further verification. Case-Laws Income Tax Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261109