https://www.taxtmi.com/caselaws?id=220434 The ITAT Hyderabad remitted the case back to the AO for further investigation as neither the AO nor the CIT (A) adequately determined whether the payment for ground use was rent under section 194I or a works contract under section 194C. The ITAT emphasized the need for a thorough inquiry to establish the nature of the payment and services provided before applying TDS provisions, allowing the appeal for statistical purposes. en-us Fri, 02 Nov 2012 00:00:00 +0530 Tue, 22 Jan 2013 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220434 The ITAT Hyderabad remitted the case back to the AO for further investigation as neither the AO nor the CIT (A) adequately determined whether the payment for ground use was rent under section 194I or a works contract under section 194C. The ITAT emphasized the need for a thorough inquiry to establish the nature of the payment and services provided before applying TDS provisions, allowing the appeal for statistical purposes. Case-Laws Income Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220434