https://www.taxtmi.com/caselaws?id=328277 The Tribunal upheld the Commissioner (Appeals) decision, determining that payments made by the assessee on behalf of clients were not subject to TDS under Section 194C. Therefore, no disallowance under Section 40(a)(ia) was justified. The Department's appeal was dismissed. en-us Fri, 27 May 2016 00:00:00 +0530 Sat, 16 Jul 2016 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328277 The Tribunal upheld the Commissioner (Appeals) decision, determining that payments made by the assessee on behalf of clients were not subject to TDS under Section 194C. Therefore, no disallowance under Section 40(a)(ia) was justified. The Department's appeal was dismissed. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328277