https://www.taxtmi.com/caselaws?id=195567 The Appellate Tribunal ITAT Delhi dismissed both Revenue's appeals challenging the CIT(A)'s order directing deduction of tax at source under section 194C instead of 194I for payments made by the assessee for hiring buses. The Tribunal relied on precedents and upheld the CIT(A)'s decision, emphasizing that tax should be deducted under section 194C in such cases. The judgment was pronounced on 20.04.2017, affirming the CIT(A)'s direction and dismissing the Revenue's appeals. en-us Thu, 20 Apr 2017 00:00:00 +0530 Sat, 04 Nov 2017 10:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195567 The Appellate Tribunal ITAT Delhi dismissed both Revenue's appeals challenging the CIT(A)'s order directing deduction of tax at source under section 194C instead of 194I for payments made by the assessee for hiring buses. The Tribunal relied on precedents and upheld the CIT(A)'s decision, emphasizing that tax should be deducted under section 194C in such cases. The judgment was pronounced on 20.04.2017, affirming the CIT(A)'s direction and dismissing the Revenue's appeals. Case-Laws Income Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195567