https://www.taxtmi.com/caselaws?id=406000 The Tribunal allowed the appeal, directing the deletion of the addition made under Section 40(a)(ia) for non-deduction of TDS under Section 194C. The disallowance of making charges was deemed unsustainable due to lack of evidence and arbitrary estimation, emphasizing the importance of concrete evidence in tax assessments. en-us Wed, 31 Mar 2021 00:00:00 +0530 Fri, 02 Apr 2021 23:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406000 The Tribunal allowed the appeal, directing the deletion of the addition made under Section 40(a)(ia) for non-deduction of TDS under Section 194C. The disallowance of making charges was deemed unsustainable due to lack of evidence and arbitrary estimation, emphasizing the importance of concrete evidence in tax assessments. Case-Laws Income Tax Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406000