https://www.taxtmi.com/caselaws?id=273101 The Tribunal upheld the CIT(A)'s decision, ruling that payments for advertising on hoarding should be categorized under section 194C, not section 194I of the Income Tax Act. The Tribunal dismissed the revenue's appeal, emphasizing that the nature of the advertising contract warranted TDS under section 194C. The decision was based on legal provisions, precedents, and the CBDT Circular, affirming the assessee's liability to deduct TDS under section 194C for the payments in question. en-us Fri, 12 May 2017 00:00:00 +0530 Tue, 05 Jun 2018 15:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273101 The Tribunal upheld the CIT(A)'s decision, ruling that payments for advertising on hoarding should be categorized under section 194C, not section 194I of the Income Tax Act. The Tribunal dismissed the revenue's appeal, emphasizing that the nature of the advertising contract warranted TDS under section 194C. The decision was based on legal provisions, precedents, and the CBDT Circular, affirming the assessee's liability to deduct TDS under section 194C for the payments in question. Case-Laws Income Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273101