https://www.taxtmi.com/caselaws?id=185356 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of TDS on payments to Sri Murugan Transport, as payments were made directly to lorry owners not exceeding prescribed limits. The Tribunal restored the issue of quality control charges for re-adjudication due to lack of examination on human intervention. Regarding labor contract payments, the Tribunal ruled in favor of the assessee, allowing the expenditure claimed due to retrospective application of Finance Act, 2010 amendments. The Revenue's appeal was partially allowed for statistical purposes. en-us Fri, 07 Jan 2011 00:00:00 +0530 Wed, 10 Aug 2016 12:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185356 The Tribunal upheld the CIT(A)'s decision to delete the disallowance of TDS on payments to Sri Murugan Transport, as payments were made directly to lorry owners not exceeding prescribed limits. The Tribunal restored the issue of quality control charges for re-adjudication due to lack of examination on human intervention. Regarding labor contract payments, the Tribunal ruled in favor of the assessee, allowing the expenditure claimed due to retrospective application of Finance Act, 2010 amendments. The Revenue's appeal was partially allowed for statistical purposes. Case-Laws Income Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185356