https://www.taxtmi.com/caselaws?id=261813 The Tribunal concluded that the contract was divisible, with separate invoicing for the supply of windmill equipment and other components. As the predominant part of the contract was for the supply of equipment, which did not fall under Section 194C of the IT Act, the assessee was not liable to deduct TDS on the supply component. Consequently, the appeals of the assessee were allowed, and the orders of the authorities below were set aside. en-us Fri, 17 Jul 2015 00:00:00 +0530 Thu, 23 Jul 2015 07:48:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261813 The Tribunal concluded that the contract was divisible, with separate invoicing for the supply of windmill equipment and other components. As the predominant part of the contract was for the supply of equipment, which did not fall under Section 194C of the IT Act, the assessee was not liable to deduct TDS on the supply component. Consequently, the appeals of the assessee were allowed, and the orders of the authorities below were set aside. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261813