https://www.taxtmi.com/caselaws?id=204566 The Tribunal allowed the assessee's appeals for the assessment years 2005-06, 2006-07, and 2007-08, concluding that payments to its sister concern were not subject to TDS under Section 194C. The interest levied under Section 201(1A) was deemed unjustified as the Tribunal held that tax cannot be recovered twice on the same income. The decision was based on statutory provisions, circulars, and judicial precedents. en-us Fri, 22 Jan 2010 00:00:00 +0530 Tue, 14 Aug 2012 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204566 The Tribunal allowed the assessee's appeals for the assessment years 2005-06, 2006-07, and 2007-08, concluding that payments to its sister concern were not subject to TDS under Section 194C. The interest levied under Section 201(1A) was deemed unjustified as the Tribunal held that tax cannot be recovered twice on the same income. The decision was based on statutory provisions, circulars, and judicial precedents. Case-Laws Income Tax Fri, 22 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204566