https://www.taxtmi.com/caselaws?id=330589 The Tribunal held that payments made for availing infrastructure facilities were not subject to TDS under Section 194C of the Income Tax Act. As a result, the assessee was not considered in default under Section 201(1), and the imposition of interest under Section 201(1A) was deemed unjustified. The Tribunal allowed all appeals by the assessee, overturning the decisions of the lower authorities. en-us Wed, 20 Jul 2016 00:00:00 +0530 Fri, 29 Jul 2016 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330589 The Tribunal held that payments made for availing infrastructure facilities were not subject to TDS under Section 194C of the Income Tax Act. As a result, the assessee was not considered in default under Section 201(1), and the imposition of interest under Section 201(1A) was deemed unjustified. The Tribunal allowed all appeals by the assessee, overturning the decisions of the lower authorities. Case-Laws Income Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330589