https://www.taxtmi.com/caselaws?id=288888 The Tribunal set aside the CIT(A)'s decision, which had treated the appellant as an assessee in default for non-deduction of tax under Section 194C. The Tribunal found that the Transporter Society was engaged in the business of plying, hiring, or leasing goods carriages, thus meeting the conditions of Section 194C(6). Consequently, the Tribunal allowed the appellant's appeals and deleted the demand under Sections 201 and 201(1A) of the Act, aligning with the precedent in ACIT (TDS), Chandigarh Vs. M/s ACC Limited. The order was pronounced in open court on 29.01.2016. en-us Fri, 29 Jan 2016 00:00:00 +0530 Thu, 14 Nov 2024 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288888 The Tribunal set aside the CIT(A)'s decision, which had treated the appellant as an assessee in default for non-deduction of tax under Section 194C. The Tribunal found that the Transporter Society was engaged in the business of plying, hiring, or leasing goods carriages, thus meeting the conditions of Section 194C(6). Consequently, the Tribunal allowed the appellant's appeals and deleted the demand under Sections 201 and 201(1A) of the Act, aligning with the precedent in ACIT (TDS), Chandigarh Vs. M/s ACC Limited. The order was pronounced in open court on 29.01.2016. Case-Laws Income Tax Fri, 29 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288888