https://www.taxtmi.com/caselaws?id=356279 The ITAT ruled in favor of the assessee, determining that the services of testing and commissioning received from BHEL were covered under section 194C, not section 194J. The correct tax deduction rate of 2% was applied by the assessee, as opposed to the 10% rate under section 194J. The appeals for the assessment years 2013-14 and 2014-15 were partly allowed, while the appeal for the assessment year 2012-13 was dismissed as not pressed. en-us Tue, 20 Feb 2018 00:00:00 +0530 Wed, 28 Feb 2018 06:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356279 The ITAT ruled in favor of the assessee, determining that the services of testing and commissioning received from BHEL were covered under section 194C, not section 194J. The correct tax deduction rate of 2% was applied by the assessee, as opposed to the 10% rate under section 194J. The appeals for the assessment years 2013-14 and 2014-15 were partly allowed, while the appeal for the assessment year 2012-13 was dismissed as not pressed. Case-Laws Income Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356279