https://www.taxtmi.com/caselaws?id=405154 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO regarding the applicability of section 40(a)(ia) of the Income Tax Act on hire charges paid for vehicles. It was determined that the hire charges were not covered under sections 194C or 194I of the Act. The Revenue's appeal was dismissed, and the CIT(A)'s decision was upheld. The cross objection filed by the assessee was deemed infructuous and dismissed. en-us Wed, 10 Mar 2021 00:00:00 +0530 Fri, 12 Mar 2021 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405154 The Tribunal upheld the CIT(A)'s decision to delete the additions made by the AO regarding the applicability of section 40(a)(ia) of the Income Tax Act on hire charges paid for vehicles. It was determined that the hire charges were not covered under sections 194C or 194I of the Act. The Revenue's appeal was dismissed, and the CIT(A)'s decision was upheld. The cross objection filed by the assessee was deemed infructuous and dismissed. Case-Laws Income Tax Wed, 10 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405154