https://www.taxtmi.com/caselaws?id=335291 The Tribunal dismissed the Revenue's appeal, affirming that payments for hiring machinery were not subject to TDS under sections 194C or 194I at the relevant time. Therefore, the deletion of the addition made under section 40(a)(ia) by the CIT(A) was upheld. The appeal was dismissed, and the order was pronounced on 19.10.2016. en-us Wed, 19 Oct 2016 00:00:00 +0530 Tue, 29 Nov 2016 12:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335291 The Tribunal dismissed the Revenue's appeal, affirming that payments for hiring machinery were not subject to TDS under sections 194C or 194I at the relevant time. Therefore, the deletion of the addition made under section 40(a)(ia) by the CIT(A) was upheld. The appeal was dismissed, and the order was pronounced on 19.10.2016. Case-Laws Income Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335291