https://www.taxtmi.com/caselaws?id=341599 The appeal was filed against the deletion of an addition under section 40(a)(ia) of the Income-tax Act, 1961. The Commissioner of Income-tax (Appeal) had deleted the addition made by the Assessing Officer. The revenue challenged this deletion, arguing that TDS was not deducted on payments to transporters for a contract. The Ld. CIT(A) upheld the deletion, stating that the disallowance under section 40(a)(ia) was not justified. The revenue's appeal was dismissed, and the Cross Objection by the assessee regarding a smaller amount and assessment reopening was also dismissed. en-us Wed, 05 Apr 2017 00:00:00 +0530 Thu, 13 Apr 2017 07:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341599 The appeal was filed against the deletion of an addition under section 40(a)(ia) of the Income-tax Act, 1961. The Commissioner of Income-tax (Appeal) had deleted the addition made by the Assessing Officer. The revenue challenged this deletion, arguing that TDS was not deducted on payments to transporters for a contract. The Ld. CIT(A) upheld the deletion, stating that the disallowance under section 40(a)(ia) was not justified. The revenue's appeal was dismissed, and the Cross Objection by the assessee regarding a smaller amount and assessment reopening was also dismissed. Case-Laws Income Tax Wed, 05 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341599