https://www.taxtmi.com/caselaws?id=290541 The ITAT allowed the appeals for AY 2014-15 and 2015-16, remanding the issue to the AO for fresh adjudication in line with earlier tribunal findings. The judgment emphasized the need to analyze transaction details to ascertain the nature of payments and the applicability of TDS under section 194H. en-us Mon, 02 Dec 2019 00:00:00 +0530 Sun, 04 Oct 2020 16:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290541 The ITAT allowed the appeals for AY 2014-15 and 2015-16, remanding the issue to the AO for fresh adjudication in line with earlier tribunal findings. The judgment emphasized the need to analyze transaction details to ascertain the nature of payments and the applicability of TDS under section 194H. Case-Laws Income Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290541