https://www.taxtmi.com/caselaws?id=389495 The court held that Section 194C was not applicable as the Assessee did not act as a contractor but sold areas to another entity. Consequently, Section 40(a)(ia) did not apply for disallowing expenditure. The court ruled in favor of the Assessee, dismissing the appeal with no order as to costs. en-us Mon, 02 Dec 2019 00:00:00 +0530 Mon, 09 Dec 2019 14:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389495 The court held that Section 194C was not applicable as the Assessee did not act as a contractor but sold areas to another entity. Consequently, Section 40(a)(ia) did not apply for disallowing expenditure. The court ruled in favor of the Assessee, dismissing the appeal with no order as to costs. Case-Laws Income Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389495