https://www.taxtmi.com/caselaws?id=63333 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeal. It determined that the discount given to Prepaid Market Associates (PMAs) was not commission, making Section 194H inapplicable, and thus, no interest under Section 201(1A) could be levied. Additionally, the Tribunal found that interconnect/port charges were not payments for technical services, rendering Section 194J inapplicable. en-us Fri, 28 Mar 2008 00:00:00 +0530 Tue, 19 Dec 2023 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63333 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeal. It determined that the discount given to Prepaid Market Associates (PMAs) was not commission, making Section 194H inapplicable, and thus, no interest under Section 201(1A) could be levied. Additionally, the Tribunal found that interconnect/port charges were not payments for technical services, rendering Section 194J inapplicable. Case-Laws Income Tax Fri, 28 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63333