https://www.taxtmi.com/caselaws?id=119378 The Tribunal upheld that the payment for shared use of a computer network for selling Online Lottery Tickets constituted "Technical Services" under section 194J, requiring TDS deduction. The Tribunal directed the Assessing Officer to verify if timely tax deductions covered the tax liability to determine interest liability under section 201(1A). If all taxes were paid on time, no interest would be charged. The appeal was partly allowed, affirming the nature of payment but remanding the interest liability issue for further assessment. en-us Thu, 28 Jun 2007 00:00:00 +0530 Tue, 10 Jul 2012 17:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119378 The Tribunal upheld that the payment for shared use of a computer network for selling Online Lottery Tickets constituted "Technical Services" under section 194J, requiring TDS deduction. The Tribunal directed the Assessing Officer to verify if timely tax deductions covered the tax liability to determine interest liability under section 201(1A). If all taxes were paid on time, no interest would be charged. The appeal was partly allowed, affirming the nature of payment but remanding the interest liability issue for further assessment. Case-Laws Income Tax Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119378