https://www.taxtmi.com/caselaws?id=391575 The Tribunal dismissed the Revenue's appeal, upholding the ld.CIT(A)'s decision to delete the demand under sections 201(1)/201(1A) and 206C(6A)/206C(7) for the Asstt.Year 2008-09, based on previous favorable rulings for subsequent years. Additionally, the Tribunal affirmed the application of section 194C instead of 194J on payments to C&F Agents, following previous decisions and determining the agents as independent contractors. The Tribunal found no merit in the Revenue's grounds of appeal and upheld the ld.CIT(A)'s orders, ultimately dismissing the Revenue's appeal. en-us Fri, 20 Dec 2019 00:00:00 +0530 Sat, 01 Feb 2020 07:57:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391575 The Tribunal dismissed the Revenue's appeal, upholding the ld.CIT(A)'s decision to delete the demand under sections 201(1)/201(1A) and 206C(6A)/206C(7) for the Asstt.Year 2008-09, based on previous favorable rulings for subsequent years. Additionally, the Tribunal affirmed the application of section 194C instead of 194J on payments to C&F Agents, following previous decisions and determining the agents as independent contractors. The Tribunal found no merit in the Revenue's grounds of appeal and upheld the ld.CIT(A)'s orders, ultimately dismissing the Revenue's appeal. Case-Laws Income Tax Fri, 20 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391575