https://www.taxtmi.com/caselaws?id=303291 The Tribunal dismissed the Revenue's appeal challenging the deletion of additions under sections 201(1)/201(1A) of the Income Tax Act 1961. The dispute centered on whether payments under a composite agreement for hazardous waste disposal should be subject to TDS under sections 194C or 194J. The Tribunal, considering Circular No. 3/2018 and the tax effect calculation excluding interest, found the appeal not pressed as the tax effect fell below the Rs.20,00,000 limit for filing appeals. Consequently, the appeal was dismissed on 25/07/2018. en-us Wed, 25 Jul 2018 00:00:00 +0530 Tue, 12 Jul 2022 20:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303291 The Tribunal dismissed the Revenue's appeal challenging the deletion of additions under sections 201(1)/201(1A) of the Income Tax Act 1961. The dispute centered on whether payments under a composite agreement for hazardous waste disposal should be subject to TDS under sections 194C or 194J. The Tribunal, considering Circular No. 3/2018 and the tax effect calculation excluding interest, found the appeal not pressed as the tax effect fell below the Rs.20,00,000 limit for filing appeals. Consequently, the appeal was dismissed on 25/07/2018. Case-Laws Income Tax Wed, 25 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303291