https://www.taxtmi.com/caselaws?id=300268 The Tribunal granted a stay of tax demand under section 143(3) of the Income Tax Act for an assessee in the goods transport business. The assessee successfully argued against the disallowance of the entire amount under section 40(a)(ia) of the Act for failure to deduct TDS on lorry hire charges. The Tribunal found a prima facie case in favor of the assessee, allowing partial payment and monthly installments until appeal disposal. The revenue was directed not to take coercive recovery measures during the stay period, which would last until appeal resolution or 180 days from the stay date. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 20 Jan 2022 13:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300268 The Tribunal granted a stay of tax demand under section 143(3) of the Income Tax Act for an assessee in the goods transport business. The assessee successfully argued against the disallowance of the entire amount under section 40(a)(ia) of the Act for failure to deduct TDS on lorry hire charges. The Tribunal found a prima facie case in favor of the assessee, allowing partial payment and monthly installments until appeal disposal. The revenue was directed not to take coercive recovery measures during the stay period, which would last until appeal resolution or 180 days from the stay date. Case-Laws Income Tax Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300268