https://www.taxtmi.com/caselaws?id=457166 The Tribunal directed the AO to delete demands under sections 201(1) and 201(1A) after verifying discrepancies in amounts paid by the assessee. It concluded that charges for services like AC maintenance and housekeeping fall under section 194C, not 194I. The Tribunal criticized the AO for inadequate opportunity given to the assessee, citing a breach of natural justice. en-us Mon, 26 Sep 2022 00:00:00 +0530 Mon, 09 Sep 2024 20:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457166 The Tribunal directed the AO to delete demands under sections 201(1) and 201(1A) after verifying discrepancies in amounts paid by the assessee. It concluded that charges for services like AC maintenance and housekeeping fall under section 194C, not 194I. The Tribunal criticized the AO for inadequate opportunity given to the assessee, citing a breach of natural justice. Case-Laws Income Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457166