https://www.taxtmi.com/caselaws?id=187607 The Tribunal dismissed the revenue's appeal, upholding the decision in favor of the assessee. It found that the assessee's role as a facilitator exempted them from TDS obligations under section 194C, similar to a prior High Court judgment. The Tribunal concluded that the relief granted to the assessee was justified based on this precedent, aligning with the legal position that facilitators arranging transportation services are not liable for TDS deduction. en-us Fri, 29 Nov 2013 00:00:00 +0530 Wed, 16 Nov 2016 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187607 The Tribunal dismissed the revenue's appeal, upholding the decision in favor of the assessee. It found that the assessee's role as a facilitator exempted them from TDS obligations under section 194C, similar to a prior High Court judgment. The Tribunal concluded that the relief granted to the assessee was justified based on this precedent, aligning with the legal position that facilitators arranging transportation services are not liable for TDS deduction. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187607