https://www.taxtmi.com/caselaws?id=341380 The Revenue's appeals were allowed in the case, with the disallowance of hire charges under section 40(a)(ia) for failure to deduct TDS under section 194-C being upheld. Additionally, the additions towards the difference in gross turnover as per the books of account and TDS certificates were also upheld. The judgment stressed the significance of correct TDS deduction under section 194-C and accurate reconciliation of gross receipts as per TDS certificates. en-us Tue, 28 Mar 2017 00:00:00 +0530 Fri, 07 Apr 2017 08:05:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341380 The Revenue's appeals were allowed in the case, with the disallowance of hire charges under section 40(a)(ia) for failure to deduct TDS under section 194-C being upheld. Additionally, the additions towards the difference in gross turnover as per the books of account and TDS certificates were also upheld. The judgment stressed the significance of correct TDS deduction under section 194-C and accurate reconciliation of gross receipts as per TDS certificates. Case-Laws Income Tax Tue, 28 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341380