https://www.taxtmi.com/caselaws?id=180719 The ITAT upheld the Ld.CIT(A)'s decision to delete the addition made by the AO under section 40(a)(ia) for non-deduction of TDS on transport charges by the HUF assessee. It was determined that section 194C(1) did not apply to the HUF for the relevant assessment year, based on precedents and specific circumstances akin to previous cases. The ITAT dismissed the Revenue's appeal, affirming the deletion of the disallowance/addition and emphasizing the exemption from TDS deduction for payments to truck owners in the transportation business. en-us Tue, 19 Nov 2013 00:00:00 +0530 Wed, 05 Oct 2016 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180719 The ITAT upheld the Ld.CIT(A)'s decision to delete the addition made by the AO under section 40(a)(ia) for non-deduction of TDS on transport charges by the HUF assessee. It was determined that section 194C(1) did not apply to the HUF for the relevant assessment year, based on precedents and specific circumstances akin to previous cases. The ITAT dismissed the Revenue's appeal, affirming the deletion of the disallowance/addition and emphasizing the exemption from TDS deduction for payments to truck owners in the transportation business. Case-Laws Income Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180719