https://www.taxtmi.com/caselaws?id=205947 The Appellate Tribunal ITAT, Hyderabad, dismissed the Revenue's appeal, ruling that payments for internet access services did not fall under sections 194J and 194C of the IT Act. The Tribunal held that the services availed were standard and did not qualify as technical services under section 194J. Additionally, it found that the case did not meet the criteria of 'any work' under section 194C, as there was no contract for carrying out work but rather a commercial/technical arrangement for internet access provision. The judgment was delivered on 3.12.2010. en-us Fri, 03 Dec 2010 00:00:00 +0530 Mon, 03 Oct 2011 03:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205947 The Appellate Tribunal ITAT, Hyderabad, dismissed the Revenue's appeal, ruling that payments for internet access services did not fall under sections 194J and 194C of the IT Act. The Tribunal held that the services availed were standard and did not qualify as technical services under section 194J. Additionally, it found that the case did not meet the criteria of 'any work' under section 194C, as there was no contract for carrying out work but rather a commercial/technical arrangement for internet access provision. The judgment was delivered on 3.12.2010. Case-Laws Income Tax Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205947