https://www.taxtmi.com/caselaws?id=181918 The Appellate Tribunal ITAT Visakhapatnam dismissed the revenue's appeal and upheld the CIT(A)'s decision regarding the disallowance of expenses under section 40(a)(ia) for failure to deduct TDS under section 194C(2). The Tribunal found that the hiring of lorries by the assessee did not constitute sub-contract work, as the lorry owners did not actively participate in the main contract's execution. Therefore, the provisions of section 194C(2) were deemed not applicable in this case, leading to the dismissal of the revenue's appeal. en-us Mon, 26 Dec 2011 00:00:00 +0530 Wed, 27 Apr 2016 17:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181918 The Appellate Tribunal ITAT Visakhapatnam dismissed the revenue's appeal and upheld the CIT(A)'s decision regarding the disallowance of expenses under section 40(a)(ia) for failure to deduct TDS under section 194C(2). The Tribunal found that the hiring of lorries by the assessee did not constitute sub-contract work, as the lorry owners did not actively participate in the main contract's execution. Therefore, the provisions of section 194C(2) were deemed not applicable in this case, leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Mon, 26 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181918