https://www.taxtmi.com/caselaws?id=330328 The court upheld the ITAT's decision, ruling that the assessee was not liable to deduct tax at source under section 194C for payments to mukadams and transporters. The court found alignment with a previous judgment where certain transactions were deemed part of the sale transaction, not separate work contracts, thus not requiring TDS. Consistency with past decisions led to the dismissal of the Tax Appeal, favoring the assessee based on interpretation of the law and previous court rulings. en-us Mon, 11 Jul 2016 00:00:00 +0530 Fri, 22 Jul 2016 14:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330328 The court upheld the ITAT's decision, ruling that the assessee was not liable to deduct tax at source under section 194C for payments to mukadams and transporters. The court found alignment with a previous judgment where certain transactions were deemed part of the sale transaction, not separate work contracts, thus not requiring TDS. Consistency with past decisions led to the dismissal of the Tax Appeal, favoring the assessee based on interpretation of the law and previous court rulings. Case-Laws Income Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330328