https://www.taxtmi.com/caselaws?id=251141 The Court ruled in favor of applying Section 194-C for TDS deduction instead of Section 194-I in the case. The decision was based on the similarity of terms and conditions to a previous appeal, leading to the conclusion that the issue would be governed by the judgment in the main appeal. The judgment emphasized the importance of consistency in interpreting tax laws and relevant provisions for uniform decision-making, ultimately disposing of the appeal in favor of Section 194-C for TDS deduction. en-us Mon, 11 Aug 2014 00:00:00 +0530 Fri, 05 Sep 2014 08:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251141 The Court ruled in favor of applying Section 194-C for TDS deduction instead of Section 194-I in the case. The decision was based on the similarity of terms and conditions to a previous appeal, leading to the conclusion that the issue would be governed by the judgment in the main appeal. The judgment emphasized the importance of consistency in interpreting tax laws and relevant provisions for uniform decision-making, ultimately disposing of the appeal in favor of Section 194-C for TDS deduction. Case-Laws Income Tax Mon, 11 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251141