https://www.taxtmi.com/caselaws?id=387544 The Tribunal ruled in favor of the assessee regarding the rate of deduction of TDS under Section 194C vs. 194J, determining that the payments for operation and maintenance work should be subject to a 2% TDS rate under Section 194C. The appeals for the Assessment Years 2013-14 to 2015-16 were allowed on this issue. For the lower deduction of Tax Collected at Source (TCS) for the Assessment Year 2013-14, the Tribunal directed further verification and restoration of the matter to the Assessing Officer for the assessee to provide evidence of the TCS payment, with the potential deletion of the demand and interest if satisfied. en-us Fri, 13 Sep 2019 00:00:00 +0530 Fri, 25 Oct 2019 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387544 The Tribunal ruled in favor of the assessee regarding the rate of deduction of TDS under Section 194C vs. 194J, determining that the payments for operation and maintenance work should be subject to a 2% TDS rate under Section 194C. The appeals for the Assessment Years 2013-14 to 2015-16 were allowed on this issue. For the lower deduction of Tax Collected at Source (TCS) for the Assessment Year 2013-14, the Tribunal directed further verification and restoration of the matter to the Assessing Officer for the assessee to provide evidence of the TCS payment, with the potential deletion of the demand and interest if satisfied. Case-Laws Income Tax Fri, 13 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387544