https://www.taxtmi.com/caselaws?id=377335 The High Court dismissed the revenue's appeal, upholding the Tribunal's decision that payments to a sub-contractor for construction work fell under Section 194C, not Section 194J of the Income Tax Act. The court found the construction activities involved tangible work beyond technical services, akin to a works contract. The comparison between a thermal power plant and a building supported this classification. The court also noted the sub-contractor's tax compliance, ruling out additional tax demands and interest under Section 201(1A). The appeal was dismissed, with no substantial legal question identified. en-us Tue, 22 Jan 2019 00:00:00 +0530 Wed, 27 Mar 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377335 The High Court dismissed the revenue's appeal, upholding the Tribunal's decision that payments to a sub-contractor for construction work fell under Section 194C, not Section 194J of the Income Tax Act. The court found the construction activities involved tangible work beyond technical services, akin to a works contract. The comparison between a thermal power plant and a building supported this classification. The court also noted the sub-contractor's tax compliance, ruling out additional tax demands and interest under Section 201(1A). The appeal was dismissed, with no substantial legal question identified. Case-Laws Income Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377335