https://www.taxtmi.com/caselaws?id=276177 The Tribunal upheld the deletion of demand on account of non/short deduction of tax under Sections 201(1) and 201(1A), following the precedent set by a Delhi Bench case. The Tribunal determined that the provisions of Section 194C did not apply to the transaction in question involving millers, as it resembled a barter or exchange rather than a contract for work. As a result, all appeals filed by the Revenue were dismissed, affirming the decision of the CIT(A) to delete the additions imposed by the AO. en-us Thu, 13 Jul 2017 00:00:00 +0530 Thu, 01 Nov 2018 13:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276177 The Tribunal upheld the deletion of demand on account of non/short deduction of tax under Sections 201(1) and 201(1A), following the precedent set by a Delhi Bench case. The Tribunal determined that the provisions of Section 194C did not apply to the transaction in question involving millers, as it resembled a barter or exchange rather than a contract for work. As a result, all appeals filed by the Revenue were dismissed, affirming the decision of the CIT(A) to delete the additions imposed by the AO. Case-Laws Income Tax Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276177