https://www.taxtmi.com/caselaws?id=751086 The HC dismissed the petitioner's application for NIL TDS certificate under section 197 r.w.s. 206(C)(9). The petitioner sought to avoid 2% TDS under section 194C on sales to buyer, claiming transactions constituted sale contracts rather than works contracts. The court held the petitioner failed to prove transactions fell outside section 194C scope, noting insufficient documentation to distinguish between sale and works contracts. The court found petitioner's own submissions in Form 13 consistently treated receipts as contractual payments, and petitioner failed to join the buyer as party or dispute TDS deductions, indicating acceptance of works contract classification. The petition was rejected as legally untenable. en-us Fri, 22 Dec 2023 00:00:00 +0530 Sat, 06 Apr 2024 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751086 The HC dismissed the petitioner's application for NIL TDS certificate under section 197 r.w.s. 206(C)(9). The petitioner sought to avoid 2% TDS under section 194C on sales to buyer, claiming transactions constituted sale contracts rather than works contracts. The court held the petitioner failed to prove transactions fell outside section 194C scope, noting insufficient documentation to distinguish between sale and works contracts. The court found petitioner's own submissions in Form 13 consistently treated receipts as contractual payments, and petitioner failed to join the buyer as party or dispute TDS deductions, indicating acceptance of works contract classification. The petition was rejected as legally untenable. Case-Laws Income Tax Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751086