https://www.taxtmi.com/highlights?id=31113 Disallowance u/s 040(a)(ia) - the amount paid by the AOP (Joint-venture) to its member without deduction of tax - works contract, since the payee has admittedly filed its return of income disclosing the impugned receipts and income earned by it embedded in the receipt has been duly offered for taxation, disallowance deleted - AT en-us Thu, 08 Sep 2016 19:03:16 +0530 Thu, 08 Sep 2016 19:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31113 Disallowance u/s 040(a)(ia) - the amount paid by the AOP (Joint-venture) to its member without deduction of tax - works contract, since the payee has admittedly filed its return of income disclosing the impugned receipts and income earned by it embedded in the receipt has been duly offered for taxation, disallowance deleted - AT Highlights Income Tax Thu, 08 Sep 2016 19:03:16 +0530 https://www.taxtmi.com/highlights?id=31113