Section 40(a)(ia) of the Income Tax Act, 1961 – Business Disallowance – AO was not justified in disallowing the payments under section 40(a)(ia) as amounts paid by the assessee towards hiring of laider and excavator and land rent to tribal persons not being chargeable to tax.Assessee was not liable to deduct tax at source from the said payments – Komorrah Limestone Mining Co. Ltd. Vs. Assistant Commissioner of income tax [2020] 203 TTJ (Gauhati) 518