https://www.taxtmi.com/caselaws?id=121680 The Tribunal ruled that payments made by the appellant for bandwidth and network services were not fees for technical services under section 194J of the Income-tax Act, 1961. Consequently, the appellant was not required to deduct tax at source (TDS) on these payments. The Tribunal canceled the orders of the Assessing Officer regarding the appellant being in default under section 201(1) and the interest levied under section 201(1A). The appeals filed by the appellant were allowed, providing relief from the TDS obligations and associated interest penalties. en-us Tue, 23 Dec 2008 00:00:00 +0530 Sat, 04 Nov 2023 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121680 The Tribunal ruled that payments made by the appellant for bandwidth and network services were not fees for technical services under section 194J of the Income-tax Act, 1961. Consequently, the appellant was not required to deduct tax at source (TDS) on these payments. The Tribunal canceled the orders of the Assessing Officer regarding the appellant being in default under section 201(1) and the interest levied under section 201(1A). The appeals filed by the appellant were allowed, providing relief from the TDS obligations and associated interest penalties. Case-Laws Income Tax Tue, 23 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121680