https://www.taxtmi.com/caselaws?id=68725 The Tribunal ruled in favor of the assessee, Uttar Pradesh State Industrial Development Corporation Limited (UPSIDC), in all seven appeals. It held that UPSIDC was not required to deduct TDS under section 194C for payments to National Industrial Development Corporation Limited (NIDC) as NIDC was engaged for consultancy services, not as a contractor. Additionally, the Tribunal found that UPSIDC was not liable for further TDS deduction or interest under section 201 & 201(1A) as NIDC had already deducted TDS on behalf of UPSIDC. The order demanding interest was quashed due to the primary demand for TDS being not maintainable. en-us Thu, 20 Sep 2001 00:00:00 +0530 Fri, 01 Apr 2011 11:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68725 The Tribunal ruled in favor of the assessee, Uttar Pradesh State Industrial Development Corporation Limited (UPSIDC), in all seven appeals. It held that UPSIDC was not required to deduct TDS under section 194C for payments to National Industrial Development Corporation Limited (NIDC) as NIDC was engaged for consultancy services, not as a contractor. Additionally, the Tribunal found that UPSIDC was not liable for further TDS deduction or interest under section 201 & 201(1A) as NIDC had already deducted TDS on behalf of UPSIDC. The order demanding interest was quashed due to the primary demand for TDS being not maintainable. Case-Laws Income Tax Thu, 20 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68725