https://www.taxtmi.com/highlights?id=56701 TDS u/s 194C - payment was made to goldsmiths for making charges - The payment made was less than ₹ 20,000/- and aggregate payment does not exceed the sum of ₹ 50,000/- as per the details furnished by the assessee. This fact was not disputed by the Ld.CIT(A). Therefore, we set aside the order of the Ld.CIT(A) and delete the addition made by the AO u/s 40(a)(ia). - AT en-us Fri, 12 Feb 2021 14:47:00 +0530 Fri, 12 Feb 2021 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56701 TDS u/s 194C - payment was made to goldsmiths for making charges - The payment made was less than ₹ 20,000/- and aggregate payment does not exceed the sum of ₹ 50,000/- as per the details furnished by the assessee. This fact was not disputed by the Ld.CIT(A). Therefore, we set aside the order of the Ld.CIT(A) and delete the addition made by the AO u/s 40(a)(ia). - AT Highlights Income Tax Fri, 12 Feb 2021 14:47:00 +0530 https://www.taxtmi.com/highlights?id=56701