https://www.taxtmi.com/caselaws?id=168209 The case involved issues regarding disallowance of hire charges for not deducting TDS despite furnishing Form 15I and charging of interest under section 234D of the Act. The Tribunal, following a similar precedent, remitted the case back to the Assessing Officer for a detailed analysis to determine if TDS was required under section 194C. The Tribunal also affirmed the applicability of interest under section 234D as consequential to excess refund, partially allowing the appeal for statistical purposes. The judgment was pronounced on August 26, 2011, directing a reevaluation by the AO based on the previous case's directions. en-us Fri, 26 Aug 2011 00:00:00 +0530 Tue, 03 Feb 2015 10:10:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168209 The case involved issues regarding disallowance of hire charges for not deducting TDS despite furnishing Form 15I and charging of interest under section 234D of the Act. The Tribunal, following a similar precedent, remitted the case back to the Assessing Officer for a detailed analysis to determine if TDS was required under section 194C. The Tribunal also affirmed the applicability of interest under section 234D as consequential to excess refund, partially allowing the appeal for statistical purposes. The judgment was pronounced on August 26, 2011, directing a reevaluation by the AO based on the previous case's directions. Case-Laws Income Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168209