https://www.taxtmi.com/caselaws?id=391807 The Tribunal allowed the appeal, finding that the CIT(A) exceeded the scope of the set-aside proceedings by adding 20% to labor expenses. The Tribunal ruled the disallowance unjustified and arbitrary, deleting it as the payments were deemed wages not subject to TDS under Section 194C. The CIT(A) erred by not adhering to the set-aside order's directions, leading to the appeal being allowed in favor of the assessee on January 27, 2020. en-us Mon, 27 Jan 2020 00:00:00 +0530 Fri, 07 Feb 2020 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391807 The Tribunal allowed the appeal, finding that the CIT(A) exceeded the scope of the set-aside proceedings by adding 20% to labor expenses. The Tribunal ruled the disallowance unjustified and arbitrary, deleting it as the payments were deemed wages not subject to TDS under Section 194C. The CIT(A) erred by not adhering to the set-aside order's directions, leading to the appeal being allowed in favor of the assessee on January 27, 2020. Case-Laws Income Tax Mon, 27 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391807