https://www.taxtmi.com/caselaws?id=31176 HC dismissed the revenue appeal and upheld the Tribunal/CIT(A) that deleted the demand under Sections 201(1)/201(1A) for alleged failure to deduct TDS under Section 194C. The court accepted fact-findings that no oral or written contract existed with the transporters and that payments were not shown to be made pursuant to a contract; supporting certificates were considered and the department did not controvert these findings before the Tribunal. Absent evidence of contractual payment obligations, the HC declined to interfere and dismissed the appeal. en-us Mon, 12 May 2008 00:00:00 +0530 Tue, 09 Sep 2025 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31176 HC dismissed the revenue appeal and upheld the Tribunal/CIT(A) that deleted the demand under Sections 201(1)/201(1A) for alleged failure to deduct TDS under Section 194C. The court accepted fact-findings that no oral or written contract existed with the transporters and that payments were not shown to be made pursuant to a contract; supporting certificates were considered and the department did not controvert these findings before the Tribunal. Absent evidence of contractual payment obligations, the HC declined to interfere and dismissed the appeal. Case-Laws Income Tax Mon, 12 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31176