https://www.taxtmi.com/caselaws?id=194519 The Tribunal allowed the appellant's appeal, ruling that TDS under section 194C was not applicable to grant-in-aid payments made to GMDC and GMRDS, as they were not for services rendered under a contract. Consequently, the provisions of section 201(1) and 201(1A) were deemed inapplicable. The Tribunal considered the appellant's belief and state government resolutions as justifying the non-deduction of TDS. The interest levied by the AO was also set aside in favor of the appellant. en-us Wed, 10 Jul 2013 00:00:00 +0530 Tue, 12 Sep 2017 11:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194519 The Tribunal allowed the appellant's appeal, ruling that TDS under section 194C was not applicable to grant-in-aid payments made to GMDC and GMRDS, as they were not for services rendered under a contract. Consequently, the provisions of section 201(1) and 201(1A) were deemed inapplicable. The Tribunal considered the appellant's belief and state government resolutions as justifying the non-deduction of TDS. The interest levied by the AO was also set aside in favor of the appellant. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194519