https://www.taxtmi.com/caselaws?id=278113 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision that the assessees, including the Project Director of NHAI and Paradip Port Road Co. Ltd., were not obligated to deduct TCS from collecting agencies. It was determined that the agreements in place were outsourcing agreements for user fee collection, not contracts granting rights in toll plazas to collecting entities. The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s orders, concluding that TCS deduction was not required in this case. en-us Thu, 24 Jan 2013 00:00:00 +0530 Thu, 10 Jan 2019 17:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278113 The Tribunal upheld the Commissioner of Income Tax (Appeals)' decision that the assessees, including the Project Director of NHAI and Paradip Port Road Co. Ltd., were not obligated to deduct TCS from collecting agencies. It was determined that the agreements in place were outsourcing agreements for user fee collection, not contracts granting rights in toll plazas to collecting entities. The Tribunal dismissed the Revenue's appeals and upheld the CIT(A)'s orders, concluding that TCS deduction was not required in this case. Case-Laws Income Tax Thu, 24 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278113