https://www.taxtmi.com/caselaws?id=769703 ITAT Jaipur allowed assessee's appeal on TDS disallowance under section 40(a)(ia). For food supply bills, tribunal held that supply of food packets constituted goods supply subject to GST, not catering services, hence section 194C TDS provisions did not apply. Regarding business promotion expenses and employee rewards, tribunal relied on Ratnagiri Impex precedent establishing that hotel facilities to customers don't constitute 'work' under section 194C, making TDS deduction unnecessary. AO's disallowance was reversed as transactions fell outside TDS requirements. en-us Mon, 28 Apr 2025 00:00:00 +0530 Wed, 30 Apr 2025 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769703 ITAT Jaipur allowed assessee's appeal on TDS disallowance under section 40(a)(ia). For food supply bills, tribunal held that supply of food packets constituted goods supply subject to GST, not catering services, hence section 194C TDS provisions did not apply. Regarding business promotion expenses and employee rewards, tribunal relied on Ratnagiri Impex precedent establishing that hotel facilities to customers don't constitute 'work' under section 194C, making TDS deduction unnecessary. AO's disallowance was reversed as transactions fell outside TDS requirements. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769703