https://www.taxtmi.com/caselaws?id=326302 The Tribunal allowed the assessee's appeal, dismissing the Revenue's appeal and confirming that the CIT's order under Section 263 was unjustified. The Tribunal upheld that the AO's examination of accounts and details was adequate, finding no errors in the assessment order under Section 143(3). It was determined that TDS was not applicable on labor charges under Section 194C as payments were made directly to laborers. The disallowance under Section 40(a)(ia) was deleted as the payments were to individual workers, not subcontractors. en-us Wed, 13 Jan 2016 00:00:00 +0530 Tue, 12 Apr 2016 11:16:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326302 The Tribunal allowed the assessee's appeal, dismissing the Revenue's appeal and confirming that the CIT's order under Section 263 was unjustified. The Tribunal upheld that the AO's examination of accounts and details was adequate, finding no errors in the assessment order under Section 143(3). It was determined that TDS was not applicable on labor charges under Section 194C as payments were made directly to laborers. The disallowance under Section 40(a)(ia) was deleted as the payments were to individual workers, not subcontractors. Case-Laws Income Tax Wed, 13 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326302