https://www.taxtmi.com/caselaws?id=331652 The ITAT dismissed the Revenue's appeals and upheld the CIT(A)'s order, determining that payments by NHAI to agencies for Toll fee collection were subject to TDS under section 194C, not 194H. The ITAT agreed with the CIT(A)'s finding that the contract constituted labor supply, not agency, based on agreement terms and payment arrangements. The assessee's cross objections were also rejected. en-us Fri, 22 Jul 2016 00:00:00 +0530 Tue, 30 Aug 2016 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331652 The ITAT dismissed the Revenue's appeals and upheld the CIT(A)'s order, determining that payments by NHAI to agencies for Toll fee collection were subject to TDS under section 194C, not 194H. The ITAT agreed with the CIT(A)'s finding that the contract constituted labor supply, not agency, based on agreement terms and payment arrangements. The assessee's cross objections were also rejected. Case-Laws Income Tax Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331652