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2021 (9) TMI 1170 - AT - Income TaxTDS u/s 194C - TDS on surrogacy payments made to the concerned payee(s) - HELD THAT:- This tribunal's co-ordinate bench decision in assessee's cases [2021 (4) TMI 454 - ITAT HYDERABAD] itself has upheld the learner lower appellate authorities' action invoking Section 194C of the Act thereby treating the surrogacy payments as contractual in nature - We thus adopt judicial consistency and uphold the impugned TDS recovery demands in issue.
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