https://www.taxtmi.com/caselaws?id=195271 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision that the amended provisions of section 194I did not apply to crane hire charges for the assessment year 2007-08. It was ruled that the assessee correctly deducted tax at source under section 194C, not section 194I, for crane services. The decision was based on the precedent set in Bharat Forge Ltd. Vs. Addl.CIT, establishing that section 194C was applicable in this scenario, leading to the dismissal of the Revenue's appeal. en-us Thu, 17 Dec 2015 00:00:00 +0530 Wed, 25 Oct 2017 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195271 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision that the amended provisions of section 194I did not apply to crane hire charges for the assessment year 2007-08. It was ruled that the assessee correctly deducted tax at source under section 194C, not section 194I, for crane services. The decision was based on the precedent set in Bharat Forge Ltd. Vs. Addl.CIT, establishing that section 194C was applicable in this scenario, leading to the dismissal of the Revenue's appeal. Case-Laws Income Tax Thu, 17 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195271