https://www.taxtmi.com/caselaws?id=233371 The court upheld the appellant's liability as a defaulter for not deducting TDS on payments made to Essar Projects Limited under Section 201(1) read with Section 194C of the Income Tax Act, 1961. It was determined that the contracts between the parties were composite, not separate, for the construction of an oil refinery, necessitating TDS deduction on the entire payment. The certificate issued under Section 197(1) could not have retrospective effect, and the appellant's appeal was dismissed in favor of the revenue authority. en-us Mon, 03 Sep 2012 00:00:00 +0530 Thu, 02 Feb 2017 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233371 The court upheld the appellant's liability as a defaulter for not deducting TDS on payments made to Essar Projects Limited under Section 201(1) read with Section 194C of the Income Tax Act, 1961. It was determined that the contracts between the parties were composite, not separate, for the construction of an oil refinery, necessitating TDS deduction on the entire payment. The certificate issued under Section 197(1) could not have retrospective effect, and the appellant's appeal was dismissed in favor of the revenue authority. Case-Laws Income Tax Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233371