https://www.taxtmi.com/caselaws?id=250477 The Allahabad High Court ruled in favor of the assessee in appeals related to TDS deduction under Sections 194C and 194I of the Income Tax Act. The court held that the contract with the transport contractor fell under Section 194C, not Section 194I, as it constituted a service-oriented arrangement rather than a lease. The assessee was not liable to deduct TDS at 2% under Section 194-I. The appeals by the Revenue were dismissed, and the correct TDS deduction was affirmed under Section 194C. en-us Mon, 11 Aug 2014 00:00:00 +0530 Thu, 14 Aug 2014 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250477 The Allahabad High Court ruled in favor of the assessee in appeals related to TDS deduction under Sections 194C and 194I of the Income Tax Act. The court held that the contract with the transport contractor fell under Section 194C, not Section 194I, as it constituted a service-oriented arrangement rather than a lease. The assessee was not liable to deduct TDS at 2% under Section 194-I. The appeals by the Revenue were dismissed, and the correct TDS deduction was affirmed under Section 194C. Case-Laws Income Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250477