https://www.taxtmi.com/caselaws?id=438228 The Tribunal partly allowed the appeal by upholding the deletion of additions for 8 sub-contractors under Section 40(a)(ia) for failure to deduct TDS on Labour Contract Expenses. For two sub-contractors who did not file ROIs, a 30% disallowance was directed. The case of Mahendrabhai Radadiya was remanded to the AO for verification. The restriction of disallowance of various expenses was reduced from 20% to 10%, which was affirmed by the Tribunal. en-us Thu, 06 Apr 2023 00:00:00 +0530 Thu, 25 May 2023 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438228 The Tribunal partly allowed the appeal by upholding the deletion of additions for 8 sub-contractors under Section 40(a)(ia) for failure to deduct TDS on Labour Contract Expenses. For two sub-contractors who did not file ROIs, a 30% disallowance was directed. The case of Mahendrabhai Radadiya was remanded to the AO for verification. The restriction of disallowance of various expenses was reduced from 20% to 10%, which was affirmed by the Tribunal. Case-Laws Income Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438228