https://www.taxtmi.com/caselaws?id=250476 The High Court clarified the interpretation of Sections 194-C and 194-I of the Income Tax Act, 1961 in the context of TDS deduction for payments to transport contractors. The Court ruled in favor of the assessee, determining that Section 194-C was the relevant section for TDS deduction in this case. The decision was based on specific agreements between the parties and previous judgments on similar issues, resulting in the disposal of appeals without any order as to costs. en-us Mon, 11 Aug 2014 00:00:00 +0530 Thu, 14 Aug 2014 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250476 The High Court clarified the interpretation of Sections 194-C and 194-I of the Income Tax Act, 1961 in the context of TDS deduction for payments to transport contractors. The Court ruled in favor of the assessee, determining that Section 194-C was the relevant section for TDS deduction in this case. The decision was based on specific agreements between the parties and previous judgments on similar issues, resulting in the disposal of appeals without any order as to costs. Case-Laws Income Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250476