https://www.taxtmi.com/caselaws?id=336310 The High Court affirmed the ITAT's decision that payments to contractors fell under Section 194C, not Section 194J of the Income Tax Act, 1961. The contracts were for work and labor, not professional or technical services, as technical personnel were deployed for the contractor's benefit. The court dismissed the appeal, ruling the respondent was not in default for TDS deduction under Section 194C. Arguments regarding the Supreme Court judgment applicability and ITAT findings' alleged perversity were rejected. en-us Fri, 09 Dec 2016 00:00:00 +0530 Fri, 03 Feb 2017 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336310 The High Court affirmed the ITAT's decision that payments to contractors fell under Section 194C, not Section 194J of the Income Tax Act, 1961. The contracts were for work and labor, not professional or technical services, as technical personnel were deployed for the contractor's benefit. The court dismissed the appeal, ruling the respondent was not in default for TDS deduction under Section 194C. Arguments regarding the Supreme Court judgment applicability and ITAT findings' alleged perversity were rejected. Case-Laws Income Tax Fri, 09 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336310