https://www.taxtmi.com/caselaws?id=768995 ITAT Mumbai dismissed revenue's appeal regarding TDS non-deduction under Section 194C on contract manufacturing payments. The tribunal followed its coordinate bench decision in assessee's own case for AY 2017-18, holding that payments under SOR agreements did not fall within Section 194C ambit. Revenue failed to provide evidence controverting the earlier findings. CIT(A)'s deletion of tax under Section 201(1) and interest under Section 201(1A) was upheld, confirming no TDS liability existed on such contract manufacturing payments. en-us Thu, 20 Mar 2025 00:00:00 +0530 Thu, 17 Apr 2025 08:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768995 ITAT Mumbai dismissed revenue's appeal regarding TDS non-deduction under Section 194C on contract manufacturing payments. The tribunal followed its coordinate bench decision in assessee's own case for AY 2017-18, holding that payments under SOR agreements did not fall within Section 194C ambit. Revenue failed to provide evidence controverting the earlier findings. CIT(A)'s deletion of tax under Section 201(1) and interest under Section 201(1A) was upheld, confirming no TDS liability existed on such contract manufacturing payments. Case-Laws Income Tax Thu, 20 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768995