https://www.taxtmi.com/caselaws?id=283205 The Tribunal dismissed the Revenue's appeals and upheld the assessee's position, ruling that payments made were not subject to TDS under Section 194C. The Tribunal also held that the assessee was not in default under Sections 201(1) and 201(1A), the second proviso to Section 40(a)(ia) applied retrospectively, and the assessee was not obligated to collect TCS under Section 206C for toll fee receipts. As a result, penalties under Section 271CA were deemed invalid and canceled. en-us Wed, 30 Sep 2015 00:00:00 +0530 Thu, 12 Sep 2019 17:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283205 The Tribunal dismissed the Revenue's appeals and upheld the assessee's position, ruling that payments made were not subject to TDS under Section 194C. The Tribunal also held that the assessee was not in default under Sections 201(1) and 201(1A), the second proviso to Section 40(a)(ia) applied retrospectively, and the assessee was not obligated to collect TCS under Section 206C for toll fee receipts. As a result, penalties under Section 271CA were deemed invalid and canceled. Case-Laws Income Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283205