https://www.taxtmi.com/caselaws?id=195173 The Tribunal held that the respondent-co-operative society was not obligated to deduct tax at source under Section 194C as the payments to the developer were for the purchase of developed sites, not a works contract. Consequently, the interest levied under Section 201(1A) was correctly deleted. The Tribunal also condoned the revenue's delay in filing the appeal, emphasizing the need for substantive justice. The Tribunal upheld the CIT(A)'s decisions and dismissed the revenue's appeals. en-us Thu, 07 Apr 2016 00:00:00 +0530 Wed, 18 Oct 2017 11:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195173 The Tribunal held that the respondent-co-operative society was not obligated to deduct tax at source under Section 194C as the payments to the developer were for the purchase of developed sites, not a works contract. Consequently, the interest levied under Section 201(1A) was correctly deleted. The Tribunal also condoned the revenue's delay in filing the appeal, emphasizing the need for substantive justice. The Tribunal upheld the CIT(A)'s decisions and dismissed the revenue's appeals. Case-Laws Income Tax Thu, 07 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195173