https://www.taxtmi.com/caselaws?id=67199 The Tribunal dismissed the Department's appeals and partly allowed the assessee's appeals, remanding the matters for verification of tax payments by the payees. It upheld that Section 194J did not apply to payments for royalty, technical aids, and courseware consumption but did apply to technical know-how fees. The Tribunal also confirmed the charging of interest under Section 201(1A) but allowed for verification of tax payments to potentially negate the demand. en-us Fri, 20 Jun 2008 00:00:00 +0530 Wed, 09 Mar 2011 14:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67199 The Tribunal dismissed the Department's appeals and partly allowed the assessee's appeals, remanding the matters for verification of tax payments by the payees. It upheld that Section 194J did not apply to payments for royalty, technical aids, and courseware consumption but did apply to technical know-how fees. The Tribunal also confirmed the charging of interest under Section 201(1A) but allowed for verification of tax payments to potentially negate the demand. Case-Laws Income Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67199