https://www.taxtmi.com/caselaws?id=276178 The Tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeal. Relying on the Ahaar Consumer Products Pvt. Ltd. case, it found that Section 194C and Section 201(1)/201(1A) were not applicable to the situation. The decision was based on the nature of the transaction as an exchange rather than a works contract, leading to the rejection of the tax demand for non/short deduction of tax. en-us Fri, 11 Aug 2017 00:00:00 +0530 Thu, 01 Nov 2018 13:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276178 The Tribunal upheld the CIT(A)'s order, dismissing the Revenue's appeal. Relying on the Ahaar Consumer Products Pvt. Ltd. case, it found that Section 194C and Section 201(1)/201(1A) were not applicable to the situation. The decision was based on the nature of the transaction as an exchange rather than a works contract, leading to the rejection of the tax demand for non/short deduction of tax. Case-Laws Income Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276178