https://www.taxtmi.com/caselaws?id=195204 The Tribunal upheld the CIT(A) decision in appeals filed by Revenue against CIT(A) orders for various assessment years. It was held that the respondent society was not required to deduct TDS under sec. 194C on payments to the developer as the transactions were for the purchase of developed sites, not a works contract. The Tribunal's decision was based on the interpretation of agreement terms and the society's role as a facilitator, dismissing the Revenue's appeals. en-us Fri, 29 Apr 2016 00:00:00 +0530 Mon, 23 Oct 2017 08:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195204 The Tribunal upheld the CIT(A) decision in appeals filed by Revenue against CIT(A) orders for various assessment years. It was held that the respondent society was not required to deduct TDS under sec. 194C on payments to the developer as the transactions were for the purchase of developed sites, not a works contract. The Tribunal's decision was based on the interpretation of agreement terms and the society's role as a facilitator, dismissing the Revenue's appeals. Case-Laws Income Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195204