https://www.taxtmi.com/caselaws?id=391343 The Tribunal dismissed the Revenue's appeal, affirming that payments by the Joint Venture to its members were not sub-contracts and thus not subject to TDS under Section 194C. Consequently, the addition under Section 40(a)(ia) was correctly deleted by the CIT(A). The decision aligned with previous rulings in the assessee's cases for earlier years, establishing a consistent legal stance on the issue. en-us Tue, 21 Jan 2020 00:00:00 +0530 Sat, 25 Jan 2020 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391343 The Tribunal dismissed the Revenue's appeal, affirming that payments by the Joint Venture to its members were not sub-contracts and thus not subject to TDS under Section 194C. Consequently, the addition under Section 40(a)(ia) was correctly deleted by the CIT(A). The decision aligned with previous rulings in the assessee's cases for earlier years, establishing a consistent legal stance on the issue. Case-Laws Income Tax Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391343