https://www.taxtmi.com/caselaws?id=202748 SC remitted disputes on TDS under section 194J to the Assessing Officer (TDS) for fresh adjudication, directing the Department to produce a technical expert (to be examined and cross-examined within four weeks) and for the AO to decide within four months; the respondent may also adduce expert evidence. The Court found assessee not at fault procedurally, urged the Department to use technical evidence in revenue-significant cases, and held that interest under section 201(1A) was not justified at this stage since there was no revenue loss and the issue is a live question of law. en-us Thu, 12 Aug 2010 00:00:00 +0530 Tue, 18 Nov 2025 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202748 SC remitted disputes on TDS under section 194J to the Assessing Officer (TDS) for fresh adjudication, directing the Department to produce a technical expert (to be examined and cross-examined within four weeks) and for the AO to decide within four months; the respondent may also adduce expert evidence. The Court found assessee not at fault procedurally, urged the Department to use technical evidence in revenue-significant cases, and held that interest under section 201(1A) was not justified at this stage since there was no revenue loss and the issue is a live question of law. Case-Laws Income Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202748