https://www.taxtmi.com/caselaws?id=340374 The High Court upheld the Tribunal's decision that the assessee was not liable to deduct TDS under Section 194C for payments made to M/s Jai Prakash Associates Ltd. for hiring machinery. The Court found that the agreement did not involve carrying out any work as per Section 194C, and therefore, no disallowance was warranted under Section 40(a)(ia) of the Income Tax Act, 1961. The appellant's challenge was dismissed, affirming the Tribunal's ruling and resulting in the appeal being dismissed. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 21 Mar 2017 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340374 The High Court upheld the Tribunal's decision that the assessee was not liable to deduct TDS under Section 194C for payments made to M/s Jai Prakash Associates Ltd. for hiring machinery. The Court found that the agreement did not involve carrying out any work as per Section 194C, and therefore, no disallowance was warranted under Section 40(a)(ia) of the Income Tax Act, 1961. The appellant's challenge was dismissed, affirming the Tribunal's ruling and resulting in the appeal being dismissed. Case-Laws Income Tax Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340374