https://www.taxtmi.com/caselaws?id=279608 The tribunal upheld the CIT(A)'s decision that payments to the sub-contractor were rightly subjected to tax deduction under section 194C, not 194J. Consequently, there was no short deduction of tax, and the appellant was not liable for interest under section 201(1A). The revenue's appeal was dismissed, confirming the appellant's compliance with tax deduction requirements under section 194C. en-us Thu, 26 Oct 2017 00:00:00 +0530 Thu, 28 Mar 2019 06:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279608 The tribunal upheld the CIT(A)'s decision that payments to the sub-contractor were rightly subjected to tax deduction under section 194C, not 194J. Consequently, there was no short deduction of tax, and the appellant was not liable for interest under section 201(1A). The revenue's appeal was dismissed, confirming the appellant's compliance with tax deduction requirements under section 194C. Case-Laws Income Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279608