https://www.taxtmi.com/caselaws?id=291369 The Tribunal upheld the findings of the Commissioner of Income Tax (Appeals) and dismissed the Department's appeals. It concluded that the Joint Venture (JV) was not required to deduct TDS under Section 194C for payments made to its members and that the disallowance under Section 40(a)(ia) was not applicable. The Tribunal's decision aligned with previous rulings in similar cases, affirming that the JV's actions were in compliance with the Income Tax Act. The order was pronounced on February 28, 2018, dismissing both appeals filed by the Revenue. en-us Wed, 28 Feb 2018 00:00:00 +0530 Sat, 07 Nov 2020 15:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291369 The Tribunal upheld the findings of the Commissioner of Income Tax (Appeals) and dismissed the Department's appeals. It concluded that the Joint Venture (JV) was not required to deduct TDS under Section 194C for payments made to its members and that the disallowance under Section 40(a)(ia) was not applicable. The Tribunal's decision aligned with previous rulings in similar cases, affirming that the JV's actions were in compliance with the Income Tax Act. The order was pronounced on February 28, 2018, dismissing both appeals filed by the Revenue. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291369