https://www.taxtmi.com/caselaws?id=183099 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision for A.Y. 2006-07. The Tribunal found no grounds to interfere with the CIT(A)'s order, rejecting the Revenue's arguments on non-compliance with Rule 46A and contractor status of the assessee. Additionally, the Tribunal held that Section 40(a)(ia) was not applicable as the amounts in question had already been paid, citing precedents. The appeal was dismissed, and the Cross Objections of the assessee were allowed, with the decision pronounced on August 27, 2010. en-us Fri, 27 Aug 2010 00:00:00 +0530 Sat, 28 May 2016 10:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183099 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision for A.Y. 2006-07. The Tribunal found no grounds to interfere with the CIT(A)'s order, rejecting the Revenue's arguments on non-compliance with Rule 46A and contractor status of the assessee. Additionally, the Tribunal held that Section 40(a)(ia) was not applicable as the amounts in question had already been paid, citing precedents. The appeal was dismissed, and the Cross Objections of the assessee were allowed, with the decision pronounced on August 27, 2010. Case-Laws Income Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183099