https://www.taxtmi.com/caselaws?id=337232 The ITAT upheld the CIT(A)'s decision that TDS was not required on supply contracts as they were deemed distinct and not part of a composite contract. The Revenue's appeals were dismissed, affirming that separate supply contracts do not necessitate TDS under Section 194C. The decision was based on the doctrine of stare decisis, with the ITAT finding no distinguishing features from prior cases. The order was issued on December 28, 2016. en-us Wed, 28 Dec 2016 00:00:00 +0530 Wed, 04 Jan 2017 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337232 The ITAT upheld the CIT(A)'s decision that TDS was not required on supply contracts as they were deemed distinct and not part of a composite contract. The Revenue's appeals were dismissed, affirming that separate supply contracts do not necessitate TDS under Section 194C. The decision was based on the doctrine of stare decisis, with the ITAT finding no distinguishing features from prior cases. The order was issued on December 28, 2016. Case-Laws Income Tax Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337232