https://www.taxtmi.com/caselaws?id=119403 The Tribunal determined that payments under a business collaboration agreement were contractual, not falling under rent or commission categories. The assessee was obligated to deduct tax under section 194C only, absolving them from further liability under section 201(1). The Tribunal dismissed the revenue's appeals, affirming the nature of payments and the appropriate tax deduction section. en-us Fri, 01 Jun 2007 00:00:00 +0530 Tue, 10 Jul 2012 18:22:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119403 The Tribunal determined that payments under a business collaboration agreement were contractual, not falling under rent or commission categories. The assessee was obligated to deduct tax under section 194C only, absolving them from further liability under section 201(1). The Tribunal dismissed the revenue's appeals, affirming the nature of payments and the appropriate tax deduction section. Case-Laws Income Tax Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119403