https://www.taxtmi.com/caselaws?id=207597 The Tribunal held that payments made by the assessee for transportation services should be subjected to TDS under section 194-C, not section 194 I. The orders of the A.O. levying tax under section 201(1) and interest under section 201(1A) were set aside. The appeals by the assessee were allowed, confirming the correct deduction of TDS under section 194-C. en-us Mon, 31 Oct 2011 00:00:00 +0530 Fri, 20 Jan 2012 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207597 The Tribunal held that payments made by the assessee for transportation services should be subjected to TDS under section 194-C, not section 194 I. The orders of the A.O. levying tax under section 201(1) and interest under section 201(1A) were set aside. The appeals by the assessee were allowed, confirming the correct deduction of TDS under section 194-C. Case-Laws Income Tax Mon, 31 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207597