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2020 (1) TMI 1305 - AT - Income TaxTDS u/s 194C - disallowance u/s 40(a)(ia) - payment to two labour sardars without deduction of tds - contention of assessee is that there was no contract between the labour sardars and the assessee and the payments were made for better administrative convenience and smooth functioning of the factory - HELD THAT:- As relying on Jyoti Prasad Rout case [2019 (12) TMI 1371 - ITAT CUTTACK] CIT-A was justified in accepting the plea of assessee being the labour sardars are not suppliers of labours and as such he rightly deleted the impugned addition made u/s. 40(a)(ia) of the Act. We uphold the impugned order of the CIT-A - Decided in favour of assessee.
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