https://www.taxtmi.com/caselaws?id=390301 The Tribunal upheld the composite nature of the contracts, requiring TDS deduction on the entire payment. The issue of interest liability under Section 201(1A) of the I.T. Act was remitted to the AO for verification based on the deductee's tax filings. The appeals were allowed for statistical purposes, with directions for further verification by the AO. en-us Fri, 06 Dec 2019 00:00:00 +0530 Fri, 27 Dec 2019 09:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390301 The Tribunal upheld the composite nature of the contracts, requiring TDS deduction on the entire payment. The issue of interest liability under Section 201(1A) of the I.T. Act was remitted to the AO for verification based on the deductee's tax filings. The appeals were allowed for statistical purposes, with directions for further verification by the AO. Case-Laws Income Tax Fri, 06 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390301