https://www.taxtmi.com/caselaws?id=195122 The High Court ruled in favor of the assessee, dismissing the revenue's appeal regarding the applicability of tax deduction at source under Sections 194C and 201(1) of the Income Tax Act in a land purchase contract. The Court held that the assessee's agreement to buy sites did not trigger these provisions, and the responsibility for tax payment rested with the seller. Additionally, the Court did not explicitly mention its decision on whether the agreement constituted a contract under Section 194C. en-us Wed, 10 Mar 2010 00:00:00 +0530 Mon, 16 Oct 2017 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195122 The High Court ruled in favor of the assessee, dismissing the revenue's appeal regarding the applicability of tax deduction at source under Sections 194C and 201(1) of the Income Tax Act in a land purchase contract. The Court held that the assessee's agreement to buy sites did not trigger these provisions, and the responsibility for tax payment rested with the seller. Additionally, the Court did not explicitly mention its decision on whether the agreement constituted a contract under Section 194C. Case-Laws Income Tax Wed, 10 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195122