Dismissing the appeal of the revenue the Court held that, the Tribunal was right in holding that the assessee was not liable to deduct tax under section 194C on payments made to KHB and RITES for rendering of services in connection with the construction of engineering and polytechnic college buildings in the State of Karnataka. (AY. 2011-12)
CIT v. Director of Technical Education (2021) 432 ITR 110/ 280 Taxman 26 (Karn.)(HC)
S. 194C : Deduction at source-Contractors-Payment made to agency as per direction of Karnataka Government-Deletion of addition is held to be justified.