https://www.taxtmi.com/caselaws?id=286356 The appeal against the disallowance of expenses under section 40(a) (ia) for failure to deduct TDS on hire charges was allowed for statistical purposes. The Tribunal ruled in favor of the assessee, emphasizing that TDS is only deductible for work related to the "carriage of goods or passengers." The matter was remitted back to the Assessing Officer for a fresh consideration, taking into account all aspects and decisions cited by the assessee. en-us Fri, 26 Oct 2012 00:00:00 +0530 Sat, 22 Feb 2020 10:55:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286356 The appeal against the disallowance of expenses under section 40(a) (ia) for failure to deduct TDS on hire charges was allowed for statistical purposes. The Tribunal ruled in favor of the assessee, emphasizing that TDS is only deductible for work related to the "carriage of goods or passengers." The matter was remitted back to the Assessing Officer for a fresh consideration, taking into account all aspects and decisions cited by the assessee. Case-Laws Income Tax Fri, 26 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286356