https://www.taxtmi.com/caselaws?id=264972 The Tribunal upheld the CIT(A)'s decision that payments for advertisement services were not subject to TDS under section 194I but fell under section 194C for works contract. The contracts were deemed for advertising work, not rent, as the appellant did not have exclusive possession of hoarding sites. The Tribunal dismissed revenue's appeals, supporting the CIT(A)'s ruling and allowing the Cross Objections by the assessee. en-us Fri, 04 Sep 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264972 The Tribunal upheld the CIT(A)'s decision that payments for advertisement services were not subject to TDS under section 194I but fell under section 194C for works contract. The contracts were deemed for advertising work, not rent, as the appellant did not have exclusive possession of hoarding sites. The Tribunal dismissed revenue's appeals, supporting the CIT(A)'s ruling and allowing the Cross Objections by the assessee. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264972