https://www.taxtmi.com/caselaws?id=179817 The Tribunal held that the assessees were not required to deduct tax at source under sections 194C and 194J of the Income Tax Act for payments made to RSAMB. The Tribunal noted that RSAMB itself deducted tax at source for payments to contractors, and as the works were executed by RSAMB, not the assessees, section 194C did not apply. Additionally, as there was no contract for technical services, section 194J was also deemed inapplicable. Consequently, the appeals were allowed, relieving the assessees of tax deduction liabilities as per the orders of the ld. CIT(A). en-us Fri, 05 Aug 2011 00:00:00 +0530 Thu, 10 Mar 2016 11:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179817 The Tribunal held that the assessees were not required to deduct tax at source under sections 194C and 194J of the Income Tax Act for payments made to RSAMB. The Tribunal noted that RSAMB itself deducted tax at source for payments to contractors, and as the works were executed by RSAMB, not the assessees, section 194C did not apply. Additionally, as there was no contract for technical services, section 194J was also deemed inapplicable. Consequently, the appeals were allowed, relieving the assessees of tax deduction liabilities as per the orders of the ld. CIT(A). Case-Laws Income Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179817