https://www.taxtmi.com/caselaws?id=118519 The Tribunal dismissed the revenue's appeal and partly allowed the appellant's appeal. It ruled that dubbing services fall under section 194J, requiring a 5.1% TDS rate, not 2% as applied by the appellant. The appellant was not deemed an "assessee in default" if the payee paid taxes, limiting interest under section 201(1A) to the date of tax payment by the payee. The judgment clarified the deductor's responsibilities, the impact of payee's tax payment, and the compensatory nature of interest charges. en-us Fri, 13 Jan 2006 00:00:00 +0530 Wed, 18 Dec 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118519 The Tribunal dismissed the revenue's appeal and partly allowed the appellant's appeal. It ruled that dubbing services fall under section 194J, requiring a 5.1% TDS rate, not 2% as applied by the appellant. The appellant was not deemed an "assessee in default" if the payee paid taxes, limiting interest under section 201(1A) to the date of tax payment by the payee. The judgment clarified the deductor's responsibilities, the impact of payee's tax payment, and the compensatory nature of interest charges. Case-Laws Income Tax Fri, 13 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118519