https://www.taxtmi.com/caselaws?id=391620 The Income Tax Appellate Tribunal (ITAT) partially allowed the appeal, directing the Assessing Officer (AO) to reexamine payments to determine TDS applicability. ITAT clarified that reimbursements for material and transportation costs may not attract TDS under Section 194C. Regarding Section 40(a)(ia), ITAT emphasized the need for evidence of recipients' taxable income to avoid disallowances. Disallowance under Section 40(A)(3) was also subject to reexamination by the AO. Interest under sections 234B and 234C was confirmed. The appellant did not challenge this. The ITAT stressed the importance of providing evidence to support claims and directed a thorough review of payments for compliance with tax provisions. en-us Mon, 23 Dec 2019 00:00:00 +0530 Mon, 03 Feb 2020 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391620 The Income Tax Appellate Tribunal (ITAT) partially allowed the appeal, directing the Assessing Officer (AO) to reexamine payments to determine TDS applicability. ITAT clarified that reimbursements for material and transportation costs may not attract TDS under Section 194C. Regarding Section 40(a)(ia), ITAT emphasized the need for evidence of recipients' taxable income to avoid disallowances. Disallowance under Section 40(A)(3) was also subject to reexamination by the AO. Interest under sections 234B and 234C was confirmed. The appellant did not challenge this. The ITAT stressed the importance of providing evidence to support claims and directed a thorough review of payments for compliance with tax provisions. Case-Laws Income Tax Mon, 23 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391620