https://www.taxtmi.com/caselaws?id=281245 The Tribunal dismissed both appeals filed by the department, upholding the CIT(A)'s decisions. The Tribunal found that tax deduction was not applicable under section 194C for domestic and import purchases, and TDS was not required under section 194J for payments made outside India. Additionally, the Tribunal upheld the CIT(A)'s deletion of disallowance under section 40(a)(i) for non-deduction of tax at source. The department's claims were rejected, and the order was pronounced on 25.07.2012. en-us Thu, 12 Jul 2012 00:00:00 +0530 Mon, 10 Jun 2019 14:38:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281245 The Tribunal dismissed both appeals filed by the department, upholding the CIT(A)'s decisions. The Tribunal found that tax deduction was not applicable under section 194C for domestic and import purchases, and TDS was not required under section 194J for payments made outside India. Additionally, the Tribunal upheld the CIT(A)'s deletion of disallowance under section 40(a)(i) for non-deduction of tax at source. The department's claims were rejected, and the order was pronounced on 25.07.2012. Case-Laws Income Tax Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281245