https://www.taxtmi.com/caselaws?id=188567 The ITAT upheld the CIT(A)'s decision to delete demands under section 201/201(lA) of the Act for the assessment years 2013-14 and 2014-15. The court determined that the CIT(A) was justified in deleting the demands, emphasizing compliance with provisions and legislative amendments. The interpretation of section 194C(6) was crucial, with the court holding that the provision applied to both principal and contractor engaged in transport business. The ITAT dismissed Revenue's appeals, favoring the assessee based on legal provisions and legislative intent. en-us Fri, 30 Sep 2016 00:00:00 +0530 Tue, 06 Dec 2016 14:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188567 The ITAT upheld the CIT(A)'s decision to delete demands under section 201/201(lA) of the Act for the assessment years 2013-14 and 2014-15. The court determined that the CIT(A) was justified in deleting the demands, emphasizing compliance with provisions and legislative amendments. The interpretation of section 194C(6) was crucial, with the court holding that the provision applied to both principal and contractor engaged in transport business. The ITAT dismissed Revenue's appeals, favoring the assessee based on legal provisions and legislative intent. Case-Laws Income Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188567