https://www.taxtmi.com/caselaws?id=195650 The Tribunal's decision that the assessee was not required to deduct TDS under Section 194J or 194C was upheld by the High Court. The Court found that the provisions were not attracted in the case, and the assessee was not liable to pay interest under section 201(1A) of the Act. The decision was supported by legal precedents from the Bombay High Court and the Delhi High Court, leading to the dismissal of the appeals in favor of the assessee. en-us Wed, 19 Oct 2016 00:00:00 +0530 Mon, 06 Nov 2017 21:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195650 The Tribunal's decision that the assessee was not required to deduct TDS under Section 194J or 194C was upheld by the High Court. The Court found that the provisions were not attracted in the case, and the assessee was not liable to pay interest under section 201(1A) of the Act. The decision was supported by legal precedents from the Bombay High Court and the Delhi High Court, leading to the dismissal of the appeals in favor of the assessee. Case-Laws Income Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195650