https://www.taxtmi.com/caselaws?id=122250 The ITAT dismissed the Revenue's appeal and allowed both of the assessee's appeals for assessment years 2004-05 and 2005-06. The ITAT upheld that the transactions between the assessee and concessionaires were of principal-to-principal nature, not subject to TDS under sections 194H and 194C. The CIT(A)'s decision was challenged but ultimately affirmed by the ITAT, determining that the assessee was not liable for TDS under the mentioned sections. en-us Mon, 10 May 2010 00:00:00 +0530 Tue, 28 May 2013 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122250 The ITAT dismissed the Revenue's appeal and allowed both of the assessee's appeals for assessment years 2004-05 and 2005-06. The ITAT upheld that the transactions between the assessee and concessionaires were of principal-to-principal nature, not subject to TDS under sections 194H and 194C. The CIT(A)'s decision was challenged but ultimately affirmed by the ITAT, determining that the assessee was not liable for TDS under the mentioned sections. Case-Laws Income Tax Mon, 10 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122250