SAMIR NARAIN BHOJWANI ,MUMBAI vs. DCIT 4(2)(1), MUMBAI

Appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

3,72,00,210/- under section 40(a)(ia) of the Act. On further appeal the CIT(A) upheld the disallowance made by the AO on the ground that section 194C applies not only to direct payments for services or work but also to the payments that in inextricably linked to the contractor for work or services