2018 (1) TMI 757

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..... n of the fact that the payments were made to labour contractor, hence the AO has rightly disallowed u/s.40(a)(ia)”? “(2) Whether in the facts and the circumstances of the case, and in law, the Tribunal has failed to appreciate that the assessee was under the statutory obligation as per the provision of section 194C to deduct tax at source towards the payments made to labour sub-contractor on ac .....

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..... were made to labour contractor, hence the AO has rightly disallowed u/s.40(a) (ia) ? (2) Whether in the facts and the circumstances of the case, and in law, the Tribunal has failed to appreciate that the assessee was under the statutory obligation as per the provision of section 194C to deduct tax at source towards the payments made to labour sub-contractor on account of labour charges ? 4 .....

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