https://www.taxtmi.com/caselaws?id=334703 The High Court upheld the Tribunal's decision to disallow payments made to a sub-contractor under section 40(a)(ia) of the Income-tax Act due to non-compliance with section 194C. The Court agreed with the Tribunal's findings that the sub-contractor was indeed a separate entity based on various factors, leading to the conclusion that the appellant was liable to deduct tax under section 194C. As a result, the appeal was dismissed, ruling in favor of the Revenue and against the assessee. en-us Mon, 18 Jul 2016 00:00:00 +0530 Fri, 18 Nov 2016 13:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334703 The High Court upheld the Tribunal's decision to disallow payments made to a sub-contractor under section 40(a)(ia) of the Income-tax Act due to non-compliance with section 194C. The Court agreed with the Tribunal's findings that the sub-contractor was indeed a separate entity based on various factors, leading to the conclusion that the appellant was liable to deduct tax under section 194C. As a result, the appeal was dismissed, ruling in favor of the Revenue and against the assessee. Case-Laws Income Tax Mon, 18 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334703