https://www.taxtmi.com/caselaws?id=386007 The Court dismissed the Revenue's appeal, affirming the Tribunal's decision to remand the matter to the Assessing Officer. It concluded there was no substantial question of law. The judgment emphasized the independent nature of Sections 194C(6) and (7) concerning disallowances under Section 40(a)(ia) and highlighted the necessity of compliance with tax provisions. en-us Mon, 01 Jul 2019 00:00:00 +0530 Mon, 11 Nov 2024 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386007 The Court dismissed the Revenue's appeal, affirming the Tribunal's decision to remand the matter to the Assessing Officer. It concluded there was no substantial question of law. The judgment emphasized the independent nature of Sections 194C(6) and (7) concerning disallowances under Section 40(a)(ia) and highlighted the necessity of compliance with tax provisions. Case-Laws Income Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386007