https://www.taxtmi.com/caselaws?id=239731 The Tribunal dismissed the Revenue's appeal, affirming that payments to Balaji Heavy Lifters (P) Ltd. and Samarth Lifters (P) Ltd. were correctly subjected to TDS under Section 194C, while payments to M/s Saurashtra Containers Pvt. Ltd. were rightfully treated as rent under Section 194-I due to lack of supporting evidence. The Tribunal found no merit in the Revenue's contention that agreements were a colorable device to avoid higher TDS rates. en-us Fri, 12 Apr 2013 00:00:00 +0530 Mon, 18 Nov 2013 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239731 The Tribunal dismissed the Revenue's appeal, affirming that payments to Balaji Heavy Lifters (P) Ltd. and Samarth Lifters (P) Ltd. were correctly subjected to TDS under Section 194C, while payments to M/s Saurashtra Containers Pvt. Ltd. were rightfully treated as rent under Section 194-I due to lack of supporting evidence. The Tribunal found no merit in the Revenue's contention that agreements were a colorable device to avoid higher TDS rates. Case-Laws Income Tax Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239731