https://www.taxtmi.com/caselaws?id=192557 The Tribunal ruled in favor of the assessee, determining that the agreement in question constituted an assignment of rights rather than a contract under Section 194C. Consequently, the demands raised by the Assessing Officer were not upheld. Appeal No. 717/PN/2011 was dismissed as infructuous, while Appeals 1888, 1889, 1890, and 1891/PN/2012 were allowed. en-us Tue, 25 Jun 2013 00:00:00 +0530 Tue, 06 Jun 2017 12:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192557 The Tribunal ruled in favor of the assessee, determining that the agreement in question constituted an assignment of rights rather than a contract under Section 194C. Consequently, the demands raised by the Assessing Officer were not upheld. Appeal No. 717/PN/2011 was dismissed as infructuous, while Appeals 1888, 1889, 1890, and 1891/PN/2012 were allowed. Case-Laws Income Tax Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192557