https://www.taxtmi.com/caselaws?id=206809 The High Court upheld the deletion of demand for non-deduction of TDS on contract work payments. It was determined that tax deduction was only required for the portion of the contract related to the erection of transmission lines, not for the supply of material. The Court found the contract to be composite, with distinct parts for material supply and erection work. As such, the appeal was dismissed as no substantial question of law arose for consideration in this case. en-us Wed, 09 Nov 2011 00:00:00 +0530 Fri, 20 Jan 2012 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206809 The High Court upheld the deletion of demand for non-deduction of TDS on contract work payments. It was determined that tax deduction was only required for the portion of the contract related to the erection of transmission lines, not for the supply of material. The Court found the contract to be composite, with distinct parts for material supply and erection work. As such, the appeal was dismissed as no substantial question of law arose for consideration in this case. Case-Laws Income Tax Wed, 09 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206809