https://www.taxtmi.com/caselaws?id=234274 The Court affirmed the Tribunal's decision in an appeal under section 260-A of the Income Tax Act, holding that Tax Deducted at Source (TDS) was correctly deducted based on labor charges only, not the total contract value. The Court agreed that the contract was segmented into labor and material components, making TDS deduction on labor charges appropriate. The Court found no shortfall in deduction and supported the Tribunal's decision not to interfere, given the respondent's status as a State undertaking. As a result, the appeal was dismissed. en-us Tue, 21 May 2013 00:00:00 +0530 Wed, 05 Jun 2013 11:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234274 The Court affirmed the Tribunal's decision in an appeal under section 260-A of the Income Tax Act, holding that Tax Deducted at Source (TDS) was correctly deducted based on labor charges only, not the total contract value. The Court agreed that the contract was segmented into labor and material components, making TDS deduction on labor charges appropriate. The Court found no shortfall in deduction and supported the Tribunal's decision not to interfere, given the respondent's status as a State undertaking. As a result, the appeal was dismissed. Case-Laws Income Tax Tue, 21 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234274