https://www.taxtmi.com/caselaws?id=263125 The High Court dismissed all appeals challenging the applicability of Section 194C of the Income-Tax Act on payments for supply of materials in Turn Key Projects and the classification of payments for Bill Management Services under Section 194J or Section 194C. The court upheld the Tribunal's decision that payments for supply of materials in composite contracts were not subject to Section 194C and that Bill Management Services fell under Section 194C, not 194J. The demands for tax deduction and interest were deemed improper, and the parties were directed to bear their own costs. en-us Tue, 11 Aug 2015 00:00:00 +0530 Thu, 27 Aug 2015 08:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263125 The High Court dismissed all appeals challenging the applicability of Section 194C of the Income-Tax Act on payments for supply of materials in Turn Key Projects and the classification of payments for Bill Management Services under Section 194J or Section 194C. The court upheld the Tribunal's decision that payments for supply of materials in composite contracts were not subject to Section 194C and that Bill Management Services fell under Section 194C, not 194J. The demands for tax deduction and interest were deemed improper, and the parties were directed to bear their own costs. Case-Laws Income Tax Tue, 11 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263125