https://www.taxtmi.com/caselaws?id=398211 The Tribunal allowed the appeal, quashing the revisionary order under Section 263 and ruling that the disallowance under Section 40(a)(ia) was unjustified as Section 194H did not apply. The AO's original assessment was deemed correct, as the turnover did not mandate TDS deductions. en-us Mon, 07 Sep 2020 00:00:00 +0530 Wed, 09 Sep 2020 11:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398211 The Tribunal allowed the appeal, quashing the revisionary order under Section 263 and ruling that the disallowance under Section 40(a)(ia) was unjustified as Section 194H did not apply. The AO's original assessment was deemed correct, as the turnover did not mandate TDS deductions. Case-Laws Income Tax Mon, 07 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398211