https://www.taxtmi.com/caselaws?id=349329 The High Court dismissed tax appeals related to payments made by an assessee to IRCTC, focusing on the assessment year 2008-09. The Court agreed with the Tribunal that sections 194J and 194C did not apply in this case, as the payment was akin to license fees, not contractor payments. While confirming the exclusion of section 194C, the Court left open the issues of IRCTC's classification as a government body and the retrospective effect of a specific provision. The appeals were dismissed, pending further examination of these aspects. en-us Wed, 09 Aug 2017 00:00:00 +0530 Wed, 11 Oct 2017 22:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349329 The High Court dismissed tax appeals related to payments made by an assessee to IRCTC, focusing on the assessment year 2008-09. The Court agreed with the Tribunal that sections 194J and 194C did not apply in this case, as the payment was akin to license fees, not contractor payments. While confirming the exclusion of section 194C, the Court left open the issues of IRCTC's classification as a government body and the retrospective effect of a specific provision. The appeals were dismissed, pending further examination of these aspects. Case-Laws Income Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349329