https://www.taxtmi.com/caselaws?id=274171 The High Court dismissed the tax appeals filed by the Revenue challenging the Income Tax Appellate Tribunal's judgment. The Court found that the provisions of Section 194C of the Income Tax Act did not apply to the case as the payment in question was made by the contractee to the contractor, not vice versa. Additionally, the Court upheld the Tribunal's decision regarding the deduction of tax at source on payments made by the assessee to IRCTC, stating that there was no need for interference. The Court also addressed and dismissed the issues related to the disallowance under section 40(a)(ia) of the Act. en-us Wed, 09 Aug 2017 00:00:00 +0530 Tue, 31 Jul 2018 21:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274171 The High Court dismissed the tax appeals filed by the Revenue challenging the Income Tax Appellate Tribunal's judgment. The Court found that the provisions of Section 194C of the Income Tax Act did not apply to the case as the payment in question was made by the contractee to the contractor, not vice versa. Additionally, the Court upheld the Tribunal's decision regarding the deduction of tax at source on payments made by the assessee to IRCTC, stating that there was no need for interference. The Court also addressed and dismissed the issues related to the disallowance under section 40(a)(ia) of the Act. Case-Laws Income Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274171