https://www.taxtmi.com/caselaws?id=206615 The Tribunal held that payments for security services should be categorized under Section 194C, not Section 194J, for TDS purposes. The interest charged under Section 201(1A) was deemed unsustainable as Section 194C applied. As a result, the AO was directed to accept the TDS deductions made by the appellant. The Tribunal ruled in favor of the appellant, setting aside lower authorities' orders. The decision was pronounced on 7th October 2011. en-us Fri, 07 Oct 2011 00:00:00 +0530 Wed, 09 Nov 2011 06:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206615 The Tribunal held that payments for security services should be categorized under Section 194C, not Section 194J, for TDS purposes. The interest charged under Section 201(1A) was deemed unsustainable as Section 194C applied. As a result, the AO was directed to accept the TDS deductions made by the appellant. The Tribunal ruled in favor of the appellant, setting aside lower authorities' orders. The decision was pronounced on 7th October 2011. Case-Laws Income Tax Fri, 07 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206615