https://www.taxtmi.com/caselaws?id=411361 The Tribunal partially allowed the appeal, directing verification of tax payment by the Principal Contractor on equipment hire charges. Emphasizing TDS compliance, it referred to legal precedent and sent the matter back for assessment. The decision highlighted the importance of tax deduction at source under section 40(a)(ia) while considering the specific circumstances and liability of the assessee. en-us Thu, 22 Jul 2021 00:00:00 +0530 Tue, 24 Aug 2021 08:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411361 The Tribunal partially allowed the appeal, directing verification of tax payment by the Principal Contractor on equipment hire charges. Emphasizing TDS compliance, it referred to legal precedent and sent the matter back for assessment. The decision highlighted the importance of tax deduction at source under section 40(a)(ia) while considering the specific circumstances and liability of the assessee. Case-Laws Income Tax Thu, 22 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411361