https://www.taxtmi.com/caselaws?id=326893 The ITAT upheld the CIT(A)'s decision, ruling that payments for mere hiring of vehicles do not require TDS deduction under Section 194C(2). Consequently, the disallowance under Section 40(a)(ia) was deemed inapplicable. The ITAT also found the Assessing Officer's second order valid, leading to the dismissal of both the revenue's appeal and the assessee's cross objection. en-us Fri, 18 Mar 2016 00:00:00 +0530 Wed, 27 Apr 2016 10:26:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326893 The ITAT upheld the CIT(A)'s decision, ruling that payments for mere hiring of vehicles do not require TDS deduction under Section 194C(2). Consequently, the disallowance under Section 40(a)(ia) was deemed inapplicable. The ITAT also found the Assessing Officer's second order valid, leading to the dismissal of both the revenue's appeal and the assessee's cross objection. Case-Laws Income Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326893