https://www.taxtmi.com/caselaws?id=404266 The High Court upheld the decision of the Tribunal, ruling in favor of the appellant, the Technical Education Department of Government of Karnataka. The Court held that the provisions of Section 194J, not Section 194C, were applicable to the construction agreements entered into by the appellant, as the nature of the agreements did not align with the requirements of Section 194C. The Court dismissed the revenue's appeal, finding no merit in challenging the concurrent findings of fact by the lower authorities. en-us Wed, 10 Feb 2021 00:00:00 +0530 Tue, 09 Aug 2022 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404266 The High Court upheld the decision of the Tribunal, ruling in favor of the appellant, the Technical Education Department of Government of Karnataka. The Court held that the provisions of Section 194J, not Section 194C, were applicable to the construction agreements entered into by the appellant, as the nature of the agreements did not align with the requirements of Section 194C. The Court dismissed the revenue's appeal, finding no merit in challenging the concurrent findings of fact by the lower authorities. Case-Laws Income Tax Wed, 10 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404266