https://www.taxtmi.com/caselaws?id=262055 The Tribunal upheld the FAA's decision that payments to NSICPL were for carriage of goods falling under Section 194C, not Section 194J. As a result, the assessee was not in default, leading to the deletion of additional tax and interest demands. The AO's appeals for both assessment years were dismissed, with the Tribunal's decision announced on 17.6.2015. en-us Wed, 17 Jun 2015 00:00:00 +0530 Fri, 31 Jul 2015 13:21:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262055 The Tribunal upheld the FAA's decision that payments to NSICPL were for carriage of goods falling under Section 194C, not Section 194J. As a result, the assessee was not in default, leading to the deletion of additional tax and interest demands. The AO's appeals for both assessment years were dismissed, with the Tribunal's decision announced on 17.6.2015. Case-Laws Income Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262055