https://www.taxtmi.com/caselaws?id=267457 The Tribunal upheld the CIT (A)'s decision, ruling that payments to Self Help Groups (SHGs) by Greater Hyderabad Municipal Corporation (GHMC) were not liable for TDS under section 194C of the Income Tax Act. The Tribunal found the relationship between GHMC and SHGs akin to an employee-employer dynamic, exempting the payments from TDS provisions. This decision aligned with a previous Tribunal ruling, emphasizing that GHMC treated SHGs as workers, not contractors, thus dismissing the Revenue's appeals. en-us Thu, 24 Sep 2015 00:00:00 +0530 Fri, 06 Nov 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267457 The Tribunal upheld the CIT (A)'s decision, ruling that payments to Self Help Groups (SHGs) by Greater Hyderabad Municipal Corporation (GHMC) were not liable for TDS under section 194C of the Income Tax Act. The Tribunal found the relationship between GHMC and SHGs akin to an employee-employer dynamic, exempting the payments from TDS provisions. This decision aligned with a previous Tribunal ruling, emphasizing that GHMC treated SHGs as workers, not contractors, thus dismissing the Revenue's appeals. Case-Laws Income Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267457