https://www.taxtmi.com/caselaws?id=177443 The Tribunal ruled in favor of the assessee, holding that they were not in default under sections 201(1) and 201(1A) of the Act. The Tribunal found that the assessee was not obligated to deduct tax at source for the supply portion of the contract as it was a contract for supply, not work. Additionally, the Tribunal determined that the provisions of section 194C did not apply to the supply of materials to contractors. The Tribunal also noted that the assessee had a reasonable cause for not deducting tax on the supply portion, and therefore, allowed the assessee's appeals for the relevant assessment years. en-us Wed, 23 Mar 2011 00:00:00 +0530 Sat, 09 Jan 2016 12:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177443 The Tribunal ruled in favor of the assessee, holding that they were not in default under sections 201(1) and 201(1A) of the Act. The Tribunal found that the assessee was not obligated to deduct tax at source for the supply portion of the contract as it was a contract for supply, not work. Additionally, the Tribunal determined that the provisions of section 194C did not apply to the supply of materials to contractors. The Tribunal also noted that the assessee had a reasonable cause for not deducting tax on the supply portion, and therefore, allowed the assessee's appeals for the relevant assessment years. Case-Laws Income Tax Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177443