https://www.taxtmi.com/caselaws?id=304653 The Income-tax Appellate Tribunal allowed the appeals filed by the assessee against the orders of the Commissioner of Income-tax (Appeals) for assessment years 2013-14 and 2014-15. The Tribunal determined that tax deduction under section 194C was appropriate for payments made to contractors for the supply and installation of computers, solar panels, and related services. It was established that the contracts were for work execution rather than professional or technical services, leading to the deletion of tax demands raised by the Assessing Officer. The Tribunal's decision was based on legal interpretations and factual considerations, resulting in a favorable outcome for the assessee. en-us Tue, 02 Nov 2021 00:00:00 +0530 Wed, 12 Oct 2022 10:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304653 The Income-tax Appellate Tribunal allowed the appeals filed by the assessee against the orders of the Commissioner of Income-tax (Appeals) for assessment years 2013-14 and 2014-15. The Tribunal determined that tax deduction under section 194C was appropriate for payments made to contractors for the supply and installation of computers, solar panels, and related services. It was established that the contracts were for work execution rather than professional or technical services, leading to the deletion of tax demands raised by the Assessing Officer. The Tribunal's decision was based on legal interpretations and factual considerations, resulting in a favorable outcome for the assessee. Case-Laws Income Tax Tue, 02 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304653