https://www.taxtmi.com/caselaws?id=363625 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on disallowance of hire charges, repair and maintenance charges, salary additions, and notional interest disallowance. The Tribunal found that the appellant did not violate Section 194C regarding hire charges, met TDS requirements for repair and maintenance charges, had valid reasons for salary payments, and advances were for business purposes. The Revenue failed to provide substantial evidence to challenge the CIT(A)'s findings, leading to the dismissal of the appeal on all grounds. en-us Wed, 04 Jul 2018 00:00:00 +0530 Mon, 16 Jul 2018 08:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363625 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decisions on disallowance of hire charges, repair and maintenance charges, salary additions, and notional interest disallowance. The Tribunal found that the appellant did not violate Section 194C regarding hire charges, met TDS requirements for repair and maintenance charges, had valid reasons for salary payments, and advances were for business purposes. The Revenue failed to provide substantial evidence to challenge the CIT(A)'s findings, leading to the dismissal of the appeal on all grounds. Case-Laws Income Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363625