https://www.taxtmi.com/caselaws?id=234843 The Tribunal found that the CIT(A) erred in applying section 194C to the transmission charges and directed the AO to reexamine the issue, considering the nature of the contract and the applicability of the Gujarat High Court decision and CBDT Circular No. 9/2012. The appeals were allowed for statistical purposes, and the stay petitions were dismissed. en-us Tue, 25 Jun 2013 00:00:00 +0530 Mon, 01 Jul 2013 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234843 The Tribunal found that the CIT(A) erred in applying section 194C to the transmission charges and directed the AO to reexamine the issue, considering the nature of the contract and the applicability of the Gujarat High Court decision and CBDT Circular No. 9/2012. The appeals were allowed for statistical purposes, and the stay petitions were dismissed. Case-Laws Income Tax Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234843