https://www.taxtmi.com/caselaws?id=212526 The Tribunal ruled in favor of the appellant in the case, determining that Annual Maintenance Contracts (AMC) payments, Pilotage Contracts payments, and payments for hiring vehicles and tug boats should be classified under TDS provisions of Section 194C. The Tribunal found that these payments were not for technical services but rather for maintenance or work contracts, thus correctly falling under Section 194C for TDS purposes. en-us Fri, 11 Nov 2011 00:00:00 +0530 Wed, 21 Nov 2012 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212526 The Tribunal ruled in favor of the appellant in the case, determining that Annual Maintenance Contracts (AMC) payments, Pilotage Contracts payments, and payments for hiring vehicles and tug boats should be classified under TDS provisions of Section 194C. The Tribunal found that these payments were not for technical services but rather for maintenance or work contracts, thus correctly falling under Section 194C for TDS purposes. Case-Laws Income Tax Fri, 11 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212526