https://www.taxtmi.com/caselaws?id=346998 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) of the Income Tax Act, amounting to &8377;35,31,11,238. The Tribunal found the Assessing Officer's conclusion on TDS deduction to be incorrect, ruling that the disallowance was unwarranted. Additionally, the Tribunal affirmed that the payments to cable operators were rightly covered under Section 194C, not Section 194J as contended by the Revenue. The Tribunal emphasized the validity of the CIT(A)'s decision and the incorrect application of TDS provisions by the Assessing Officer. en-us Wed, 31 May 2017 00:00:00 +0530 Fri, 25 Aug 2017 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346998 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) of the Income Tax Act, amounting to &8377;35,31,11,238. The Tribunal found the Assessing Officer's conclusion on TDS deduction to be incorrect, ruling that the disallowance was unwarranted. Additionally, the Tribunal affirmed that the payments to cable operators were rightly covered under Section 194C, not Section 194J as contended by the Revenue. The Tribunal emphasized the validity of the CIT(A)'s decision and the incorrect application of TDS provisions by the Assessing Officer. Case-Laws Income Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346998