https://www.taxtmi.com/caselaws?id=118889 The Tribunal set aside the orders of the CIT(A) and remanded the matter back to the Assessing Officer for a thorough re-examination of the relevant facts and documents. The Tribunal emphasized the need for a detailed inquiry into the contractual relationships, the nature of payments, and the compliance with guidelines to determine the applicability of Section 194C(2) and the consequent liability under Sections 201(1) and 201(1A). The appeals were allowed for statistical purposes, and the matter was restored to the Assessing Officer for proper adjudication. en-us Fri, 19 Aug 2005 00:00:00 +0530 Fri, 06 Jul 2012 14:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118889 The Tribunal set aside the orders of the CIT(A) and remanded the matter back to the Assessing Officer for a thorough re-examination of the relevant facts and documents. The Tribunal emphasized the need for a detailed inquiry into the contractual relationships, the nature of payments, and the compliance with guidelines to determine the applicability of Section 194C(2) and the consequent liability under Sections 201(1) and 201(1A). The appeals were allowed for statistical purposes, and the matter was restored to the Assessing Officer for proper adjudication. Case-Laws Income Tax Fri, 19 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118889