https://www.taxtmi.com/caselaws?id=328381 The Tribunal ruled in favor of the assessee, holding that the services provided by the contractor were classified under Section 194C as a works contract, not under Section 194J for technical services. Additionally, even if considered technical services, the recipient had already paid taxes, thus no demand could be enforced under Section 201(1) as per Section 191 and relevant CBDT circular. The Tribunal directed the Assessing Officer to delete the additions made under Section 201(1) of the Act. en-us Fri, 29 Apr 2016 00:00:00 +0530 Thu, 02 Jun 2016 15:35:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328381 The Tribunal ruled in favor of the assessee, holding that the services provided by the contractor were classified under Section 194C as a works contract, not under Section 194J for technical services. Additionally, even if considered technical services, the recipient had already paid taxes, thus no demand could be enforced under Section 201(1) as per Section 191 and relevant CBDT circular. The Tribunal directed the Assessing Officer to delete the additions made under Section 201(1) of the Act. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328381