The AO view that payments were made to BHEL for testing and commissioning of BTG and to CIPL for installation and commissioning of BOP and since said services were technical, the tax was to be deducted u/s. 194J. He passed the order u/s.201 and held assessee to be in default for short deduction of TDS and consequently, raised demand. CIT(A) up held the order. Tribunal delted the addition. On appeal the High Court Held that, element of testing and commissioning of technical works etc. were part of main contract-to set up a thermal power plant including therein work of transportation, insurance, erection, installation, testing and commissioning of BTG and also commissioning of BOP, in absence of any internal tool arising therefrom and in absence of any legal provision allowing AO to break down composite nature and character of the contract. The Contracts executed with BHEL and CIPL were indivisible contracts for BTG and BOP, respectively. The dominant object of the contract could not be overlooked, and thus, TDS was required to be made u/s. 194C and not under section 194J. (AY. 2012-13, 2013-14, 2015-16)