https://www.taxtmi.com/caselaws?id=186878 The Tribunal upheld the Ld. CIT(A)'s decision, dismissing the Revenue's appeal. It was held that the appellant was not liable to deduct tax at source under section 194C due to compliance with section 194C(6) by obtaining the PAN of the contractors. The judgment clarified the interplay between different sections of the Income Tax Act and emphasized the importance of strict compliance with statutory provisions to avoid disallowances under section 40(a)(ia). en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 04 Oct 2016 10:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186878 The Tribunal upheld the Ld. CIT(A)'s decision, dismissing the Revenue's appeal. It was held that the appellant was not liable to deduct tax at source under section 194C due to compliance with section 194C(6) by obtaining the PAN of the contractors. The judgment clarified the interplay between different sections of the Income Tax Act and emphasized the importance of strict compliance with statutory provisions to avoid disallowances under section 40(a)(ia). Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186878