https://www.taxtmi.com/caselaws?id=298331 The tribunal allowed the appeals for both assessment years 2012-13 and 2014-15, ruling that stake money paid to horse owners was not subject to TDS under sections 194B or 194BB. Therefore, no disallowance under section 40(a)(ia) was justified, and the interest imposed under sections 234B and 234C was to be removed. The tribunal's decision was rendered on 18th Dec, 2020. en-us Fri, 18 Dec 2020 00:00:00 +0530 Wed, 27 Oct 2021 09:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298331 The tribunal allowed the appeals for both assessment years 2012-13 and 2014-15, ruling that stake money paid to horse owners was not subject to TDS under sections 194B or 194BB. Therefore, no disallowance under section 40(a)(ia) was justified, and the interest imposed under sections 234B and 234C was to be removed. The tribunal's decision was rendered on 18th Dec, 2020. Case-Laws Income Tax Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298331