https://www.taxtmi.com/caselaws?id=262163 The ITAT upheld the decision of the ld. CIT(A) that the assessee correctly deducted TDS at 1% as the transactions with M/s. Max Logistics (P) Ltd. were in the nature of a sub-contract. The ITAT dismissed the appeals of the Revenue, emphasizing the contractual relationship between the parties and the applicability of Section 194C of the Income Tax Act. en-us Fri, 10 Apr 2015 00:00:00 +0530 Tue, 04 Aug 2015 05:47:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262163 The ITAT upheld the decision of the ld. CIT(A) that the assessee correctly deducted TDS at 1% as the transactions with M/s. Max Logistics (P) Ltd. were in the nature of a sub-contract. The ITAT dismissed the appeals of the Revenue, emphasizing the contractual relationship between the parties and the applicability of Section 194C of the Income Tax Act. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262163