https://www.taxtmi.com/caselaws?id=257066 The Appellate Tribunal ITAT Ahmedabad ruled in favor of the Assessee in a case involving the proper deduction of Tax Deducted at Source (TDS). The Tribunal held that TDS was correctly deducted under section 194C for contract payments, not under section 194I for rent payments. Additionally, the Tribunal upheld the CIT(A)'s decision to delete tax deduction and interest charges under sections 201(1) and 201(1A) of the Income Tax Act, as the Revenue failed to provide compelling grounds to challenge the CIT(A)'s order. en-us Thu, 07 Aug 2014 00:00:00 +0530 Tue, 03 Feb 2015 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257066 The Appellate Tribunal ITAT Ahmedabad ruled in favor of the Assessee in a case involving the proper deduction of Tax Deducted at Source (TDS). The Tribunal held that TDS was correctly deducted under section 194C for contract payments, not under section 194I for rent payments. Additionally, the Tribunal upheld the CIT(A)'s decision to delete tax deduction and interest charges under sections 201(1) and 201(1A) of the Income Tax Act, as the Revenue failed to provide compelling grounds to challenge the CIT(A)'s order. Case-Laws Income Tax Thu, 07 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257066