https://www.taxtmi.com/caselaws?id=208258 The tribunal partly allowed the appeals, affirming the treatment of the assessee as a professional under sections 194C(1) and 194J for most payments. However, it ruled that art work and photography payments should be considered contractual under section 194C(1), modifying the CIT(A) order in this regard. en-us Wed, 20 Jan 2010 00:00:00 +0530 Tue, 14 Aug 2012 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208258 The tribunal partly allowed the appeals, affirming the treatment of the assessee as a professional under sections 194C(1) and 194J for most payments. However, it ruled that art work and photography payments should be considered contractual under section 194C(1), modifying the CIT(A) order in this regard. Case-Laws Income Tax Wed, 20 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208258