https://www.taxtmi.com/caselaws?id=192872 The Judicial Member concluded that no disallowance was justified under section 40(a)(ia) in the case of the assessee. It was determined that the taxes on the job work charges were either paid by the payees or were not taxable in their hands, leading to no loss to the Revenue. The decision was supported by relevant legal provisions, precedents, and the principle of favoring the assessee when interpreting the law. Consequently, the appeal was allowed, and the disallowance of TDS under section 40(a)(ia) was overturned. en-us Fri, 17 Jul 2015 00:00:00 +0530 Wed, 28 Jun 2017 08:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192872 The Judicial Member concluded that no disallowance was justified under section 40(a)(ia) in the case of the assessee. It was determined that the taxes on the job work charges were either paid by the payees or were not taxable in their hands, leading to no loss to the Revenue. The decision was supported by relevant legal provisions, precedents, and the principle of favoring the assessee when interpreting the law. Consequently, the appeal was allowed, and the disallowance of TDS under section 40(a)(ia) was overturned. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192872