Disallowance u/s. 40(a)(ia) set aside as TDS not deductible on supply of foods packets: ITAT Jaipur

Infoobjects Software India Private Ltd. Vs DCIT (ITAT Jaipur)

ITAT Jaipur held that expenditure towards supply of food packets for employees which was subjected to GST shall not be considered as contract and hence provisions of section 194C shall not apply. Accordingly, disallowance u/s. 40(a)(ia) of the Income Tax Act liable to be deleted.

Facts- During assessment, AO noted that the assessee had incurred catering expenditure for an amount of Rs. 75,15,792/- for purpose of supply of food packets for their employees from M/s Ganesh Lal Yadav HUF where the ass

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