https://www.taxtmi.com/caselaws?id=267046 The Tribunal ruled in favor of the assessee, dismissing Revenue appeals and upholding the CIT (A) decision. The payments to self-help groups for sanitation work were deemed akin to wages, falling under section 192 of the IT Act for employer-employee relationships. As the engagement was not that of contractors but more of an employer-employee relationship, TDS provisions under section 194C were found inapplicable. The Tribunal concluded that the nature of the relationship between the Municipal Corporation and the workers supported the dismissal of Revenue appeals. en-us Fri, 24 Apr 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267046 The Tribunal ruled in favor of the assessee, dismissing Revenue appeals and upholding the CIT (A) decision. The payments to self-help groups for sanitation work were deemed akin to wages, falling under section 192 of the IT Act for employer-employee relationships. As the engagement was not that of contractors but more of an employer-employee relationship, TDS provisions under section 194C were found inapplicable. The Tribunal concluded that the nature of the relationship between the Municipal Corporation and the workers supported the dismissal of Revenue appeals. Case-Laws Income Tax Fri, 24 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267046