https://www.taxtmi.com/caselaws?id=340460 The tribunal ruled in favor of the assessee for all the years in question, stating that the TDS was correctly deducted under Section 194C. The tribunal emphasized that the activities performed were contractual in nature and did not constitute technical services requiring TDS under Section 194J. Consequently, the appeals were allowed, and the orders of the lower authorities were overturned. The nature of the contracts and services provided fell within the scope of 'work' under Section 194C, not 'technical services' under Section 194J. en-us Fri, 17 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340460 The tribunal ruled in favor of the assessee for all the years in question, stating that the TDS was correctly deducted under Section 194C. The tribunal emphasized that the activities performed were contractual in nature and did not constitute technical services requiring TDS under Section 194J. Consequently, the appeals were allowed, and the orders of the lower authorities were overturned. The nature of the contracts and services provided fell within the scope of 'work' under Section 194C, not 'technical services' under Section 194J. Case-Laws Income Tax Fri, 17 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340460