https://www.taxtmi.com/caselaws?id=292910 The Tribunal upheld the Ld. CIT(A)'s decision to delete the addition for non-deduction of TDS under section 40(a)(ia) read with section 194C. The dispute arose from the revenue's contention that TDS should have been deducted on payments for food items. However, the Tribunal determined that the agreement between the parties constituted a supply arrangement, not a works contract, exempting it from TDS deduction. The Tribunal emphasized that since VAT had been charged on the material supplied, the TDS provision did not apply, leading to the dismissal of the revenue's appeal. en-us Wed, 17 Oct 2018 00:00:00 +0530 Tue, 12 Jan 2021 21:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292910 The Tribunal upheld the Ld. CIT(A)'s decision to delete the addition for non-deduction of TDS under section 40(a)(ia) read with section 194C. The dispute arose from the revenue's contention that TDS should have been deducted on payments for food items. However, the Tribunal determined that the agreement between the parties constituted a supply arrangement, not a works contract, exempting it from TDS deduction. The Tribunal emphasized that since VAT had been charged on the material supplied, the TDS provision did not apply, leading to the dismissal of the revenue's appeal. Case-Laws Income Tax Wed, 17 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292910