https://www.taxtmi.com/caselaws?id=238774 The court ruled in favor of the petitioner, holding that they should not be liable to pay the demanded amount under Section 194C(6) of the Income Tax Act. The court stayed the operation of the demand notice and directed the respondents not to take coercive action. The appeal before the Appellate Authority was urged to be expedited for resolution. The court emphasized the binding nature of Section 194C(6) and Section 44AE, leaving interpretation to the Appellate Authority. The judgment underscores adherence to statutory provisions and procedural fairness in tax matters. en-us Mon, 30 Sep 2013 00:00:00 +0530 Thu, 31 Oct 2013 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238774 The court ruled in favor of the petitioner, holding that they should not be liable to pay the demanded amount under Section 194C(6) of the Income Tax Act. The court stayed the operation of the demand notice and directed the respondents not to take coercive action. The appeal before the Appellate Authority was urged to be expedited for resolution. The court emphasized the binding nature of Section 194C(6) and Section 44AE, leaving interpretation to the Appellate Authority. The judgment underscores adherence to statutory provisions and procedural fairness in tax matters. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238774