https://www.taxtmi.com/caselaws?id=61701 The Tribunal allowed the appeals, ruling that the interconnect charges paid by the assessee to BSNL did not constitute fees for technical services under section 194J of the IT Act, 1961. Consequently, the requirement to deduct TDS was deemed inapplicable. The Tribunal overturned the CIT(A) and AO's decisions, emphasizing that utilizing technical infrastructure does not equate to receiving technical services. The Tribunal's decision was influenced by a similar ruling from the Madras HC, reinforcing that the nature of the service provided by BSNL was non-technical. The alternative plea regarding the recipient's tax liability was not addressed. en-us Tue, 13 Dec 2005 00:00:00 +0530 Fri, 29 Mar 2024 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61701 The Tribunal allowed the appeals, ruling that the interconnect charges paid by the assessee to BSNL did not constitute fees for technical services under section 194J of the IT Act, 1961. Consequently, the requirement to deduct TDS was deemed inapplicable. The Tribunal overturned the CIT(A) and AO's decisions, emphasizing that utilizing technical infrastructure does not equate to receiving technical services. The Tribunal's decision was influenced by a similar ruling from the Madras HC, reinforcing that the nature of the service provided by BSNL was non-technical. The alternative plea regarding the recipient's tax liability was not addressed. Case-Laws Income Tax Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61701