https://www.taxtmi.com/caselaws?id=384041 The Tribunal partly allowed the appeal for statistical purposes, remitting the matter to the Assessing Officer for verification of compliance with the second proviso to Section 40(a)(ia). It upheld the obligation to deduct tax under Section 194C and the consequent disallowance of service coupons amounting to Rs. 35,49,01,000/- due to non-compliance with tax deduction requirements. The Tribunal distinguished the case law cited by the assessee and emphasized the contractual nature of the payments made to dealers for services provided to customers. en-us Tue, 14 May 2019 00:00:00 +0530 Sat, 03 Aug 2019 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384041 The Tribunal partly allowed the appeal for statistical purposes, remitting the matter to the Assessing Officer for verification of compliance with the second proviso to Section 40(a)(ia). It upheld the obligation to deduct tax under Section 194C and the consequent disallowance of service coupons amounting to Rs. 35,49,01,000/- due to non-compliance with tax deduction requirements. The Tribunal distinguished the case law cited by the assessee and emphasized the contractual nature of the payments made to dealers for services provided to customers. Case-Laws Income Tax Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384041