https://www.taxtmi.com/caselaws?id=377961 The Tribunal set aside the issues for verification by the Assessing Officer regarding the deduction of TDS under section 194C in transactions between the assessee and RITES. The appellant's arguments regarding the nature of payments and compliance with TDS provisions were considered, with the Tribunal directing the AO to verify tax payments by RITES. The appellant's contention on the timing of interest liability on TDS and the adequacy of opportunity provided by the lower authorities were also acknowledged, leading to the appeal being allowed for statistical purposes. en-us Fri, 01 Feb 2019 00:00:00 +0530 Fri, 05 Apr 2019 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377961 The Tribunal set aside the issues for verification by the Assessing Officer regarding the deduction of TDS under section 194C in transactions between the assessee and RITES. The appellant's arguments regarding the nature of payments and compliance with TDS provisions were considered, with the Tribunal directing the AO to verify tax payments by RITES. The appellant's contention on the timing of interest liability on TDS and the adequacy of opportunity provided by the lower authorities were also acknowledged, leading to the appeal being allowed for statistical purposes. Case-Laws Income Tax Fri, 01 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377961