https://www.taxtmi.com/caselaws?id=289560 The Appellate Tribunal, comprising Hon'ble K.S.S.Prasad Rao and Hon'ble K.K.Gupta, allowed the appeal of the assessee, setting aside the disallowance of expenses incurred on hiring transporters due to non-deduction of tax at source u/s.194C. The Tribunal held that the disallowance u/s.40(a)(ia) was unwarranted as non-deduction of tax at source did not make the appellant defaulting under section 201, emphasizing that the law did not mandate tax deduction in the absence of a contract. en-us Fri, 30 Nov 2012 00:00:00 +0530 Thu, 06 Aug 2020 16:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289560 The Appellate Tribunal, comprising Hon'ble K.S.S.Prasad Rao and Hon'ble K.K.Gupta, allowed the appeal of the assessee, setting aside the disallowance of expenses incurred on hiring transporters due to non-deduction of tax at source u/s.194C. The Tribunal held that the disallowance u/s.40(a)(ia) was unwarranted as non-deduction of tax at source did not make the appellant defaulting under section 201, emphasizing that the law did not mandate tax deduction in the absence of a contract. Case-Laws Income Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289560