https://www.taxtmi.com/caselaws?id=260099 The Tribunal partially allowed the Revenue's appeal and dismissed the assessee's appeal. The Tribunal upheld the CIT(A)'s decisions that the assessee was not in default under section 201 for non-deduction of tax, disallowance and interest were not applicable under section 201(1A), and the deduction of tax on certain expenses was correctly done under section 194C, not 194J. The Tribunal found no evidence supporting the Revenue's contentions and upheld the CIT(A)'s decisions. en-us Fri, 27 Mar 2015 00:00:00 +0530 Tue, 02 Jun 2015 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260099 The Tribunal partially allowed the Revenue's appeal and dismissed the assessee's appeal. The Tribunal upheld the CIT(A)'s decisions that the assessee was not in default under section 201 for non-deduction of tax, disallowance and interest were not applicable under section 201(1A), and the deduction of tax on certain expenses was correctly done under section 194C, not 194J. The Tribunal found no evidence supporting the Revenue's contentions and upheld the CIT(A)'s decisions. Case-Laws Income Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260099