https://www.taxtmi.com/highlights?id=46463 Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought within the sweep of the definition of the term “work” as envisaged in Sec. 194C - it was not obligatory on the part of the assessee to deduct tax at source u/s 194C on hiring charges of cranes - no disallowance en-us Mon, 13 May 2019 06:59:19 +0530 Mon, 13 May 2019 06:59:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=46463 Disallowance u/s 40(a)(ia) - TDS u/s 194C - payments towards the hiring charges of cranes - a simpliciter payment towards hiring charges of cranes cannot be brought within the sweep of the definition of the term “work” as envisaged in Sec. 194C - it was not obligatory on the part of the assessee to deduct tax at source u/s 194C on hiring charges of cranes - no disallowance Highlights Income Tax Mon, 13 May 2019 06:59:19 +0530 https://www.taxtmi.com/highlights?id=46463