https://www.taxtmi.com/caselaws?id=330013 The case involved challenges to re-assessment proceedings under Section 147 of the Income Tax Act, 1961, the obligation to deduct tax at source on payments to contractors, and the application of Section 194C to individuals and Hindu Undivided Families (HUFs). The Tribunal upheld the decisions of the CIT(A) in favor of the Assessee, ruling that the re-assessment was impermissible without new material, individuals and HUFs were not obligated to deduct TDS under Section 194C, and the relevant provisions did not apply to the Assessee. The Revenue's appeal was dismissed based on legal precedents and interpretations. en-us Fri, 08 Jul 2016 00:00:00 +0530 Fri, 15 Jul 2016 11:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330013 The case involved challenges to re-assessment proceedings under Section 147 of the Income Tax Act, 1961, the obligation to deduct tax at source on payments to contractors, and the application of Section 194C to individuals and Hindu Undivided Families (HUFs). The Tribunal upheld the decisions of the CIT(A) in favor of the Assessee, ruling that the re-assessment was impermissible without new material, individuals and HUFs were not obligated to deduct TDS under Section 194C, and the relevant provisions did not apply to the Assessee. The Revenue's appeal was dismissed based on legal precedents and interpretations. Case-Laws Income Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330013