https://www.taxtmi.com/caselaws?id=253969 The Tribunal upheld the CIT(A)'s decision to delete the addition, dismissing the Revenue's appeal. It confirmed the validity of the joint venture's revenue sharing method, ruling that TDS deduction under section 194C was not required. Emphasizing consistency and avoiding double taxation, the Tribunal aligned with judicial precedents. The judgment was pronounced on August 22, 2012. en-us Wed, 22 Aug 2012 00:00:00 +0530 Tue, 09 Dec 2014 10:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253969 The Tribunal upheld the CIT(A)'s decision to delete the addition, dismissing the Revenue's appeal. It confirmed the validity of the joint venture's revenue sharing method, ruling that TDS deduction under section 194C was not required. Emphasizing consistency and avoiding double taxation, the Tribunal aligned with judicial precedents. The judgment was pronounced on August 22, 2012. Case-Laws Income Tax Wed, 22 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253969