2016 (11) TMI 721

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....Nair and Smt. P. M. Mazna Mansoor, Advocates For the Respondent : P. K. R. Menon, Senior Sanding Counsel for Income-tax JUDGMENT Antony Dominic, J. 1. This appeal is filed by the assessee challenging the order passed by the Income-tax Appellate Tribunal, Cochin Bench in I. T. A. No. 153 of 2014. During the assessment year 2009-2010, on the ground of non compliance of section 194C in re....

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....deduction under section 194C, disallowance under section 40(a)(ia) of the Act is legal. This order was again challenged by the assessee before the Income-tax Appellate Tribunal by filing I. T. A. No. 153 of 2014 and by the impugned order, the Tribunal dismissed the appeal. It is this order, which is under challenge before us. 3. We heard the counsel for the appellant and the learned senior stan....

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....ithout even accounting to the assessee the expenses incurred by him for discharge of the transportation work. The Tribunal further found that if Suresh was her employee as contended by the assessee, Suresh would have furnished to the assessee the truck numbers, names and addresses of the truck owners, drivers and the payments made by him to each of the trucks engaged by him. The Tribunal found tha....