https://www.taxtmi.com/caselaws?id=309458 The ITAT dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) for TDS on sub-contracts for the Assessment Year 2011-12. The ITAT upheld that there was no contractor-subcontractor relationship between the assessee, an Association of Persons (AOP), and its JV members, in line with previous decisions, leading to the rejection of the Revenue's arguments. en-us Thu, 29 Nov 2018 00:00:00 +0530 Mon, 04 Sep 2023 21:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309458 The ITAT dismissed the Revenue's appeal, affirming the CIT(A)'s decision to delete the disallowance under section 40(a)(ia) for TDS on sub-contracts for the Assessment Year 2011-12. The ITAT upheld that there was no contractor-subcontractor relationship between the assessee, an Association of Persons (AOP), and its JV members, in line with previous decisions, leading to the rejection of the Revenue's arguments. Case-Laws Income Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309458