Bombay High Court Dismisses Revenue Appeals in TDS Dispute with MMRDA. Court holds that payments made by MMRDA to contractors for construction of metro rail project are not subject to TDS under Section 194C of the Income Tax Act, 1961 as the contracts are not 'works contracts' but for supply of materials and services.
30 Nov -0001The case involves appeals filed by the Commissioner of Income Tax (TDS) against the common order of the Income Tax Appellate Tribunal (ITAT) for the a...




