https://www.taxtmi.com/caselaws?id=210092 TDS under section 194C applies only to the work component of a contract and not to a distinct supply portion where materials are purchased by the assessee and supplied to contractors; the corresponding demand and interest under sections 201(1) and 201(1A) do not survive. Compensation linked to cutting and removal of trees and crops must be segregated from the contractor's work charges before TDS liability is determined, so the compensation element was not treated as attracting section 194C and the balance required fresh quantification. Survey work was treated as professional services under section 194J, sustaining the TDS characterisation, but the amount adopted required verification and was remanded for reconsideration. en-us Thu, 21 Apr 2011 00:00:00 +0530 Fri, 30 Nov 2012 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210092 TDS under section 194C applies only to the work component of a contract and not to a distinct supply portion where materials are purchased by the assessee and supplied to contractors; the corresponding demand and interest under sections 201(1) and 201(1A) do not survive. Compensation linked to cutting and removal of trees and crops must be segregated from the contractor's work charges before TDS liability is determined, so the compensation element was not treated as attracting section 194C and the balance required fresh quantification. Survey work was treated as professional services under section 194J, sustaining the TDS characterisation, but the amount adopted required verification and was remanded for reconsideration. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210092