https://www.taxtmi.com/caselaws?id=766369 ITAT Lucknow upheld CIT(A)'s deletion of TDS addition for payments made to steel authority for railway track supply, ruling no TDS liability exists for material supply contracts under the Act. However, regarding short TDS deduction and interest, the matter was remanded to AO for verification whether short deduction resulted from service tax component exclusion per CBDT Circular 01/2014. Revenue's appeal was disposed of accordingly with partial success for assessee. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766369 ITAT Lucknow upheld CIT(A)'s deletion of TDS addition for payments made to steel authority for railway track supply, ruling no TDS liability exists for material supply contracts under the Act. However, regarding short TDS deduction and interest, the matter was remanded to AO for verification whether short deduction resulted from service tax component exclusion per CBDT Circular 01/2014. Revenue's appeal was disposed of accordingly with partial success for assessee. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766369