https://www.taxtmi.com/caselaws?id=445751 The Tribunal dismissed the Revenue's appeals against the CIT(A) order for assessment years 2008-09, 2009-10, and 2010-11. For 2008-09, the Tribunal upheld the CIT(A)'s decision to delete the addition made by the AO due to the non-deduction of tax under section 194C, as the relationship between the assessee and its members was not that of contractor-subcontractor. The same reasoning applied to the appeals for 2009-10 and 2010-11, leading to their dismissal. The Tribunal found no fault in the CIT(A)'s order across all years. en-us Tue, 31 Oct 2023 00:00:00 +0530 Sat, 18 Nov 2023 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445751 The Tribunal dismissed the Revenue's appeals against the CIT(A) order for assessment years 2008-09, 2009-10, and 2010-11. For 2008-09, the Tribunal upheld the CIT(A)'s decision to delete the addition made by the AO due to the non-deduction of tax under section 194C, as the relationship between the assessee and its members was not that of contractor-subcontractor. The same reasoning applied to the appeals for 2009-10 and 2010-11, leading to their dismissal. The Tribunal found no fault in the CIT(A)'s order across all years. Case-Laws Income Tax Tue, 31 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445751