https://www.taxtmi.com/caselaws?id=361444 The ITAT Kolkata allowed the appeal, emphasizing the importance of a thorough examination of facts and evidence before disallowing expenses for non-deduction of taxes under section 194C of the Income-tax Act, 1961. The decision highlighted the need for the AO to consider all relevant aspects and provide the assessee with a fair opportunity to substantiate their claims before making any disallowances. The ITAT set aside the Ld. CIT(A)'s order and remanded the matter back to the AO for a fresh assessment in accordance with the law. en-us Fri, 25 May 2018 00:00:00 +0530 Thu, 07 Jun 2018 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361444 The ITAT Kolkata allowed the appeal, emphasizing the importance of a thorough examination of facts and evidence before disallowing expenses for non-deduction of taxes under section 194C of the Income-tax Act, 1961. The decision highlighted the need for the AO to consider all relevant aspects and provide the assessee with a fair opportunity to substantiate their claims before making any disallowances. The ITAT set aside the Ld. CIT(A)'s order and remanded the matter back to the AO for a fresh assessment in accordance with the law. Case-Laws Income Tax Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361444