https://www.taxtmi.com/caselaws?id=213270 The Tribunal set aside the default treatment by the assessing officer under sections 201(1) and 201(1A) of the Act for assessment years 2003-04 and 2004-05. The Tribunal directed a re-examination of the cash book to determine if payments were made directly to individual laborers or through mastries, impacting the TDS liability under section 194C. The appeals by the assessee were allowed for statistical purposes, emphasizing the need for a fresh assessment based on the findings regarding the nature of payments made for labor charges. en-us Wed, 29 Feb 2012 00:00:00 +0530 Tue, 15 May 2012 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213270 The Tribunal set aside the default treatment by the assessing officer under sections 201(1) and 201(1A) of the Act for assessment years 2003-04 and 2004-05. The Tribunal directed a re-examination of the cash book to determine if payments were made directly to individual laborers or through mastries, impacting the TDS liability under section 194C. The appeals by the assessee were allowed for statistical purposes, emphasizing the need for a fresh assessment based on the findings regarding the nature of payments made for labor charges. Case-Laws Income Tax Wed, 29 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213270