https://www.taxtmi.com/caselaws?id=342679 The Appellate Tribunal partially allowed the appeal, ruling in favor of the assessee on the disallowance of wages under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the laborers were employees of the assessee, not contractors, exempting the assessee from TDS deduction requirements under section 194C. The Tribunal dismissed the technical issue regarding the validity of re-assessment proceedings as the primary issue was decided in favor of the appellant. The judgment clarified the distinction between employees and contractors, emphasizing the employer-employee relationship in determining TDS obligations. en-us Wed, 03 May 2017 00:00:00 +0530 Wed, 10 May 2017 07:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342679 The Appellate Tribunal partially allowed the appeal, ruling in favor of the assessee on the disallowance of wages under section 40(a)(ia) of the Income Tax Act, 1961. The Tribunal found that the laborers were employees of the assessee, not contractors, exempting the assessee from TDS deduction requirements under section 194C. The Tribunal dismissed the technical issue regarding the validity of re-assessment proceedings as the primary issue was decided in favor of the appellant. The judgment clarified the distinction between employees and contractors, emphasizing the employer-employee relationship in determining TDS obligations. Case-Laws Income Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342679