https://www.taxtmi.com/caselaws?id=272187 The ITAT upheld the CIT (A)'s decision to delete demands raised by the AO for three assessment years. The appeals by the revenue were dismissed, confirming that payments by BHEL to sub-contractors were for works contracts under Section 194C, not technical services under Section 194J. The principle that an assessee cannot be in default if the payee has paid taxes was upheld, rejecting the AO's demands under Section 201(1) and 201(1A). en-us Tue, 23 Feb 2016 00:00:00 +0530 Mon, 29 Feb 2016 01:09:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272187 The ITAT upheld the CIT (A)'s decision to delete demands raised by the AO for three assessment years. The appeals by the revenue were dismissed, confirming that payments by BHEL to sub-contractors were for works contracts under Section 194C, not technical services under Section 194J. The principle that an assessee cannot be in default if the payee has paid taxes was upheld, rejecting the AO's demands under Section 201(1) and 201(1A). Case-Laws Income Tax Tue, 23 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272187