https://www.taxtmi.com/caselaws?id=190392 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under Section 40(a)(ia) for non-deduction of tax under Section 194C(1). It was held that as the assessee, an individual, was not required to deduct TDS under Section 194C(1) for the relevant assessment year, the disallowance was unjustified. The Tribunal ruled that the provisions of Section 194C(1) excluding individuals were applicable for the assessment year in question, and the subsequent amendment did not affect the case. en-us Thu, 26 Apr 2012 00:00:00 +0530 Tue, 14 Feb 2017 11:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190392 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decision to delete the disallowance under Section 40(a)(ia) for non-deduction of tax under Section 194C(1). It was held that as the assessee, an individual, was not required to deduct TDS under Section 194C(1) for the relevant assessment year, the disallowance was unjustified. The Tribunal ruled that the provisions of Section 194C(1) excluding individuals were applicable for the assessment year in question, and the subsequent amendment did not affect the case. Case-Laws Income Tax Thu, 26 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190392