https://www.taxtmi.com/caselaws?id=292502 The appeal was partly allowed by the ITAT in favor of the appellant concerning non-deduction of TDS under sections 194J and 194C. The ITAT ruled that payments to Mid Day Meal Workers did not fall under the purview of section 194J, thus deleting the impugned demand and interest levied under section 201(1A). The matter of non-deduction of TDS under section 194C was remanded back to the AO for verification. The decision was based on previous ITAT orders and set aside for the AO to decide following earlier directions. en-us Tue, 11 Feb 2020 00:00:00 +0530 Sat, 26 Dec 2020 11:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292502 The appeal was partly allowed by the ITAT in favor of the appellant concerning non-deduction of TDS under sections 194J and 194C. The ITAT ruled that payments to Mid Day Meal Workers did not fall under the purview of section 194J, thus deleting the impugned demand and interest levied under section 201(1A). The matter of non-deduction of TDS under section 194C was remanded back to the AO for verification. The decision was based on previous ITAT orders and set aside for the AO to decide following earlier directions. Case-Laws Income Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292502