https://www.taxtmi.com/caselaws?id=213664 The Tribunal concluded that the provisions of section 194C(1) and (2) did not apply to the assessee for the assessment year 2006-07. The assessee, as an individual, was not liable to deduct TDS on payments made to Devshree Network Pvt. Ltd. Consequently, the Tribunal allowed the appeal of the assessee, leading to the deletion of the addition of Rs. 33,27,188/- made by the authorities below. en-us Wed, 05 Oct 2011 00:00:00 +0530 Thu, 31 May 2012 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213664 The Tribunal concluded that the provisions of section 194C(1) and (2) did not apply to the assessee for the assessment year 2006-07. The assessee, as an individual, was not liable to deduct TDS on payments made to Devshree Network Pvt. Ltd. Consequently, the Tribunal allowed the appeal of the assessee, leading to the deletion of the addition of Rs. 33,27,188/- made by the authorities below. Case-Laws Income Tax Wed, 05 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213664