https://www.taxtmi.com/caselaws?id=199308 The Tribunal dismissed the department's appeal, upholding the decisions of the learned Commissioner (Appeals) on all grounds. The Tribunal emphasized that TDS should be deducted based on the nature of the income and not on components like service tax. It was held that the services in question were correctly categorized under section 194C. The appeal was pronounced dismissed in the open Court on 19.08.2016. en-us Fri, 19 Aug 2016 00:00:00 +0530 Mon, 26 Feb 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199308 The Tribunal dismissed the department's appeal, upholding the decisions of the learned Commissioner (Appeals) on all grounds. The Tribunal emphasized that TDS should be deducted based on the nature of the income and not on components like service tax. It was held that the services in question were correctly categorized under section 194C. The appeal was pronounced dismissed in the open Court on 19.08.2016. Case-Laws Income Tax Fri, 19 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199308