https://www.taxtmi.com/caselaws?id=400583 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40a(ia) for non-deduction of TDS u/s.194C. It was determined that the payments made did not fall under the purview of section 194C, and since the payee had included the payments in their income tax returns and paid the necessary taxes, disallowance under section 40a(ia) was unwarranted. The Tribunal also confirmed the validity of the certificate issued by the payee for the correct assessment year, ultimately dismissing the Revenue's appeal and affirming the CIT(A)'s decision. en-us Tue, 27 Oct 2020 00:00:00 +0530 Wed, 11 Nov 2020 11:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400583 The Tribunal upheld the CIT(A)'s decision to delete the disallowance under section 40a(ia) for non-deduction of TDS u/s.194C. It was determined that the payments made did not fall under the purview of section 194C, and since the payee had included the payments in their income tax returns and paid the necessary taxes, disallowance under section 40a(ia) was unwarranted. The Tribunal also confirmed the validity of the certificate issued by the payee for the correct assessment year, ultimately dismissing the Revenue's appeal and affirming the CIT(A)'s decision. Case-Laws Income Tax Tue, 27 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400583