https://www.taxtmi.com/caselaws?id=188079 The court held that under section 194C of the Income-tax Act, 1961, no tax deduction was required for material supply contracts in composite projects. Payments for Bill Management Services were classified under section 194C as service contracts, not falling under section 194J for professional services. The appeals challenging these decisions were dismissed as they did not raise substantial legal questions. The judgment clarified the application of sections 194C and 194J in the context of the specific payment scenarios presented. en-us Wed, 02 Sep 2015 00:00:00 +0530 Thu, 17 Nov 2016 16:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188079 The court held that under section 194C of the Income-tax Act, 1961, no tax deduction was required for material supply contracts in composite projects. Payments for Bill Management Services were classified under section 194C as service contracts, not falling under section 194J for professional services. The appeals challenging these decisions were dismissed as they did not raise substantial legal questions. The judgment clarified the application of sections 194C and 194J in the context of the specific payment scenarios presented. Case-Laws Income Tax Wed, 02 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188079