https://www.taxtmi.com/caselaws?id=383390 The Tribunal ruled in favor of the assessee, holding that payments to organizers were purchase transactions, not subject to TDS deduction under Section 194C. Disallowance under Section 40A(3) for cash payments was upheld. The enhancement by CIT(A) without notice was deleted. EPF contributions disallowance under Section 36(1)(va) was allowed as paid before the return due date. Revenue appeals were dismissed, and assessee appeals partly allowed. en-us Fri, 19 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383390 The Tribunal ruled in favor of the assessee, holding that payments to organizers were purchase transactions, not subject to TDS deduction under Section 194C. Disallowance under Section 40A(3) for cash payments was upheld. The enhancement by CIT(A) without notice was deleted. EPF contributions disallowance under Section 36(1)(va) was allowed as paid before the return due date. Revenue appeals were dismissed, and assessee appeals partly allowed. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383390