https://www.taxtmi.com/caselaws?id=456440 The ITAT concluded that the appellant was not liable for TDS under section 194C, as Government Agencies acted as nodal agents, deducting tax before contractor payments. The appeals were allowed for statistical purposes, and the matter was remanded to the AO for fresh consideration, emphasizing no TDS liability on such payments. en-us Fri, 28 Jun 2013 00:00:00 +0530 Thu, 25 Jul 2024 17:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456440 The ITAT concluded that the appellant was not liable for TDS under section 194C, as Government Agencies acted as nodal agents, deducting tax before contractor payments. The appeals were allowed for statistical purposes, and the matter was remanded to the AO for fresh consideration, emphasizing no TDS liability on such payments. Case-Laws Income Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456440