https://www.taxtmi.com/caselaws?id=380040 The tribunal allowed the appeal, vacating the disallowance of an amount under Sec. 40(a)(ia) of the Income Tax Act. It held that the assessee was not obligated to deduct tax at source under Sec. 194C for hiring charges of cranes as they did not fall under the definition of "work." The tribunal focused on this specific issue, leading to the appeal being allowed, despite not extensively discussing the broader legality of the orders by the CIT(A) and AO. en-us Mon, 11 Mar 2019 00:00:00 +0530 Sun, 12 May 2019 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380040 The tribunal allowed the appeal, vacating the disallowance of an amount under Sec. 40(a)(ia) of the Income Tax Act. It held that the assessee was not obligated to deduct tax at source under Sec. 194C for hiring charges of cranes as they did not fall under the definition of "work." The tribunal focused on this specific issue, leading to the appeal being allowed, despite not extensively discussing the broader legality of the orders by the CIT(A) and AO. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380040