https://www.taxtmi.com/caselaws?id=71221 The Tribunal upheld the CIT(A)'s order, determining that the contracts for supply of material, construction, and labour-cum-erection were composite. It was held that Section 194C applied to the contract for material supply, TDS was applicable to the payment of Rs. 72.60 crores, and the certificate issued under Section 197(1) did not have retrospective effect. Consequently, the appeal was dismissed. en-us Mon, 28 Feb 2000 00:00:00 +0530 Mon, 09 May 2016 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71221 The Tribunal upheld the CIT(A)'s order, determining that the contracts for supply of material, construction, and labour-cum-erection were composite. It was held that Section 194C applied to the contract for material supply, TDS was applicable to the payment of Rs. 72.60 crores, and the certificate issued under Section 197(1) did not have retrospective effect. Consequently, the appeal was dismissed. Case-Laws Income Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71221