https://www.taxtmi.com/caselaws?id=274211 The ITAT dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition under Sec. 40(a)(ia) of the Income Tax Act. The dispute revolved around the classification of payments to 'Mukadams' as subject to TDS under Sec. 194C, with the CIT(A) finding no contractual relationship between the parties and affirming that the payments were directly made to laborers, leading to the deletion of the disallowance. The ITAT concurred, highlighting the lack of evidence supporting a contractual link and the absence of regular engagement of laborers, resulting in the appeal's dismissal. en-us Tue, 17 Jan 2017 00:00:00 +0530 Mon, 06 Aug 2018 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274211 The ITAT dismissed the Revenue's appeal, upholding the CIT(A)'s decision to delete the addition under Sec. 40(a)(ia) of the Income Tax Act. The dispute revolved around the classification of payments to 'Mukadams' as subject to TDS under Sec. 194C, with the CIT(A) finding no contractual relationship between the parties and affirming that the payments were directly made to laborers, leading to the deletion of the disallowance. The ITAT concurred, highlighting the lack of evidence supporting a contractual link and the absence of regular engagement of laborers, resulting in the appeal's dismissal. Case-Laws Income Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274211