https://www.taxtmi.com/caselaws?id=189375 The High Court clarified that payments for supply of materials in composite contracts for Turn Key Projects do not fall under Section 194C of the Income-Tax Act. Additionally, payments for Bill Management Services were classified under Section 194C, not Section 194J. The court upheld the Tribunal's decision, dismissing the appeals and directing each party to bear their own costs as there was no substantial question of law. en-us Tue, 18 Aug 2015 00:00:00 +0530 Sat, 07 Jan 2017 10:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189375 The High Court clarified that payments for supply of materials in composite contracts for Turn Key Projects do not fall under Section 194C of the Income-Tax Act. Additionally, payments for Bill Management Services were classified under Section 194C, not Section 194J. The court upheld the Tribunal's decision, dismissing the appeals and directing each party to bear their own costs as there was no substantial question of law. Case-Laws Income Tax Tue, 18 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189375