https://www.taxtmi.com/caselaws?id=286544 The Tribunal upheld the CIT(A)'s order in favor of the assessee, determining that Sec. 194C, not Sec. 194J, applied to the charges paid. Previous judicial decisions supported this interpretation, leading to the dismissal of the Revenue's appeals. The Tribunal's decision emphasized the significance of accurately applying tax provisions to prevent disputes, ultimately rendering the cross objections by the assessee unnecessary. en-us Wed, 16 Sep 2015 00:00:00 +0530 Tue, 03 Mar 2020 12:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286544 The Tribunal upheld the CIT(A)'s order in favor of the assessee, determining that Sec. 194C, not Sec. 194J, applied to the charges paid. Previous judicial decisions supported this interpretation, leading to the dismissal of the Revenue's appeals. The Tribunal's decision emphasized the significance of accurately applying tax provisions to prevent disputes, ultimately rendering the cross objections by the assessee unnecessary. Case-Laws Income Tax Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286544