https://www.taxtmi.com/caselaws?id=257735 The Tribunal ruled in favor of the assessee, stating that TDS was not applicable to the purchase of windmill machinery, overturning the AO and ld. CIT(A)'s decisions. The demands for TDS deduction under sections 194C and 201 were deemed invalid and deleted. The Tribunal also set aside the interest demand under section 201(1A), emphasizing that the purchase of machinery could be treated separately for TDS purposes even in composite contracts. en-us Fri, 18 Jul 2014 00:00:00 +0530 Sat, 21 Mar 2015 06:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257735 The Tribunal ruled in favor of the assessee, stating that TDS was not applicable to the purchase of windmill machinery, overturning the AO and ld. CIT(A)'s decisions. The demands for TDS deduction under sections 194C and 201 were deemed invalid and deleted. The Tribunal also set aside the interest demand under section 201(1A), emphasizing that the purchase of machinery could be treated separately for TDS purposes even in composite contracts. Case-Laws Income Tax Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257735