https://www.taxtmi.com/caselaws?id=60429 The Tribunal ruled in favor of the appellant, finding that the provisions of Section 194C were not applicable as each contract payment was below Rs. 10,000. Therefore, the appellant was not required to deduct tax at source. Consequently, the penalties imposed under Section 201(1) read with Section 221 were deemed unjustified. The appeals were allowed, and the demand for tax not deducted at source and the associated penalties were set aside. en-us Fri, 19 Apr 1991 00:00:00 +0530 Wed, 05 Jan 2011 12:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60429 The Tribunal ruled in favor of the appellant, finding that the provisions of Section 194C were not applicable as each contract payment was below Rs. 10,000. Therefore, the appellant was not required to deduct tax at source. Consequently, the penalties imposed under Section 201(1) read with Section 221 were deemed unjustified. The appeals were allowed, and the demand for tax not deducted at source and the associated penalties were set aside. Case-Laws Income Tax Fri, 19 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60429