https://www.taxtmi.com/caselaws?id=371140 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and deleting the disallowance amount related to non-deduction of TDS under section 194C(6). The judgment emphasized compliance with specific TDS provisions to avoid disallowance under section 40(a)(ia), based on relevant precedents and statutory provisions. Compliance with section 194C(6) was deemed sufficient, even if there was a violation of section 194C(7), leading to a favorable outcome for the appellant in this case. en-us Tue, 11 Sep 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371140 The Tribunal allowed the appeal, overturning the CIT(A)'s decision and deleting the disallowance amount related to non-deduction of TDS under section 194C(6). The judgment emphasized compliance with specific TDS provisions to avoid disallowance under section 40(a)(ia), based on relevant precedents and statutory provisions. Compliance with section 194C(6) was deemed sufficient, even if there was a violation of section 194C(7), leading to a favorable outcome for the appellant in this case. Case-Laws Income Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371140