https://www.taxtmi.com/caselaws?id=406265 The Tribunal ruled in favor of the Assessee, overturning the Commissioner's decision to disallow expenses for non-deduction of TDS under section 194C of the Income Tax Act. The Tribunal emphasized the absence of a direct contract between the Assessee and the transporters, concluding that the TDS provisions were not applicable in this case. By differentiating the facts from previous judgments and highlighting the specific contractual requirements, the Tribunal allowed the Assessee's appeal, stating there was no basis for the disallowance of expenses. en-us Tue, 23 Mar 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406265 The Tribunal ruled in favor of the Assessee, overturning the Commissioner's decision to disallow expenses for non-deduction of TDS under section 194C of the Income Tax Act. The Tribunal emphasized the absence of a direct contract between the Assessee and the transporters, concluding that the TDS provisions were not applicable in this case. By differentiating the facts from previous judgments and highlighting the specific contractual requirements, the Tribunal allowed the Assessee's appeal, stating there was no basis for the disallowance of expenses. Case-Laws Income Tax Tue, 23 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406265