https://www.taxtmi.com/caselaws?id=292492 The ITAT ruled in favor of the appellant, allowing all grounds of appeal. It found that the payments made were not subject to TDS under sections 194J and 194C as they were remuneration to part-time workers under the Mid Day Meals Scheme, not professional or technical services. The interest levied under section 201(1A) was deemed unwarranted. Additionally, the creation of additional demand under section 194C was overturned as the payments were for specific events and not regular contracts. en-us Wed, 29 Nov 2017 00:00:00 +0530 Sat, 26 Dec 2020 10:31:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292492 The ITAT ruled in favor of the appellant, allowing all grounds of appeal. It found that the payments made were not subject to TDS under sections 194J and 194C as they were remuneration to part-time workers under the Mid Day Meals Scheme, not professional or technical services. The interest levied under section 201(1A) was deemed unwarranted. Additionally, the creation of additional demand under section 194C was overturned as the payments were for specific events and not regular contracts. Case-Laws Income Tax Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292492