https://www.taxtmi.com/caselaws?id=214758 The tribunal allowed the appeals of the assessee, determining that the contract with Enercon (India) Ltd. was not a composite work contract subject to TDS under section 194C. The assessee was found not in default under section 201(1) for not deducting tax on the supply of plant and machinery. The demand under section 201(1A) was deemed inapplicable, and interest under the same section was not levied. Additionally, no liability for TDS on the salary payment to the director was established. en-us Fri, 25 May 2012 00:00:00 +0530 Sat, 14 Jul 2012 06:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214758 The tribunal allowed the appeals of the assessee, determining that the contract with Enercon (India) Ltd. was not a composite work contract subject to TDS under section 194C. The assessee was found not in default under section 201(1) for not deducting tax on the supply of plant and machinery. The demand under section 201(1A) was deemed inapplicable, and interest under the same section was not levied. Additionally, no liability for TDS on the salary payment to the director was established. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214758