https://www.taxtmi.com/caselaws?id=274994 The Tribunal dismissed the revenue's appeal, upholding the deletion of the disallowance made under section 40(a)(ia) of the Income Tax Act for non-deduction of TDS under section 194C. The decision was based on the absence of a contract between the assessee and the labor Sardars, rendering the TDS provisions inapplicable in this particular case. en-us Thu, 14 Jul 2011 00:00:00 +0530 Thu, 13 Sep 2018 17:06:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274994 The Tribunal dismissed the revenue's appeal, upholding the deletion of the disallowance made under section 40(a)(ia) of the Income Tax Act for non-deduction of TDS under section 194C. The decision was based on the absence of a contract between the assessee and the labor Sardars, rendering the TDS provisions inapplicable in this particular case. Case-Laws Income Tax Thu, 14 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274994