https://www.taxtmi.com/caselaws?id=119429 The Tribunal partially allowed both the revenue's and the assessee's appeals, along with the assessee's cross objections. It ruled that interconnectivity and port charges are technical services subject to TDS under section 194J, not 194C, restoring the AO's order. The Tribunal directed the AO to avoid double taxation by considering taxes already paid by recipients before computing TDS and interest under section 201(1A). Lease rental charges were upheld as not falling under section 194J. The Tribunal emphasized compliance with the Income-tax Act, ensuring proper tax computation without duplicative taxation. en-us Fri, 25 May 2007 00:00:00 +0530 Wed, 18 Dec 2024 13:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119429 The Tribunal partially allowed both the revenue's and the assessee's appeals, along with the assessee's cross objections. It ruled that interconnectivity and port charges are technical services subject to TDS under section 194J, not 194C, restoring the AO's order. The Tribunal directed the AO to avoid double taxation by considering taxes already paid by recipients before computing TDS and interest under section 201(1A). Lease rental charges were upheld as not falling under section 194J. The Tribunal emphasized compliance with the Income-tax Act, ensuring proper tax computation without duplicative taxation. Case-Laws Income Tax Fri, 25 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119429