https://www.taxtmi.com/caselaws?id=325783 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under Section 40(a)(ia) of the Income Tax Act. It affirmed the Assessee's status as an Association of Persons (AOP) and ruled that Tax Deducted at Source (TDS) provisions under Section 194C were not applicable. The Tribunal stressed the principle of consistency in tax treatment, supporting the Assessee's historical revenue distribution method. en-us Fri, 19 Feb 2016 00:00:00 +0530 Tue, 29 Mar 2016 10:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325783 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under Section 40(a)(ia) of the Income Tax Act. It affirmed the Assessee's status as an Association of Persons (AOP) and ruled that Tax Deducted at Source (TDS) provisions under Section 194C were not applicable. The Tribunal stressed the principle of consistency in tax treatment, supporting the Assessee's historical revenue distribution method. Case-Laws Income Tax Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325783