https://www.taxtmi.com/caselaws?id=240060 The Tribunal ruled in favor of the assessee, holding that payments to contractors for mining activities should be subject to TDS under Section 194C, not Section 194J. It also determined that payments for hiring cranes were covered under Section 194C, not Section 194I. Additionally, the Tribunal instructed the AO to verify the validity of the non-deduction certificate for payments to a cooperative society. The appeal for the assessment year 2008-2009 was allowed, and the appeal for 2009-2010 was partly allowed for statistical purposes. en-us Wed, 31 Jul 2013 00:00:00 +0530 Mon, 21 Mar 2016 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240060 The Tribunal ruled in favor of the assessee, holding that payments to contractors for mining activities should be subject to TDS under Section 194C, not Section 194J. It also determined that payments for hiring cranes were covered under Section 194C, not Section 194I. Additionally, the Tribunal instructed the AO to verify the validity of the non-deduction certificate for payments to a cooperative society. The appeal for the assessment year 2008-2009 was allowed, and the appeal for 2009-2010 was partly allowed for statistical purposes. Case-Laws Income Tax Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240060