https://www.taxtmi.com/caselaws?id=205905 The appeal was partially allowed. The HC modified the Tribunal's order, ruling that the appellant was not obligated to deduct tax under Section 194E for payments to Umpires and Match Referees, instructing the AO to exclude these from the penalty order. The Court affirmed the Tribunal's decisions on other issues, favoring the Revenue. en-us Wed, 18 May 2011 00:00:00 +0530 Sat, 13 Apr 2024 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205905 The appeal was partially allowed. The HC modified the Tribunal's order, ruling that the appellant was not obligated to deduct tax under Section 194E for payments to Umpires and Match Referees, instructing the AO to exclude these from the penalty order. The Court affirmed the Tribunal's decisions on other issues, favoring the Revenue. Case-Laws Income Tax Wed, 18 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205905