https://www.taxtmi.com/caselaws?id=206405 The Tribunal upheld the Revenue authorities' decision, confirming the disallowance of payments under section 40(a)(ia) for non-deduction of tax at source. The payments to Xerox India Ltd. were deemed 'fees for technical services' under section 194J, as per the Service Provider Agreement. The Tribunal emphasized the mandatory nature of compliance with the tax deduction provisions, rejecting arguments of no revenue loss and absence of reasonable cause for non-deduction. Despite the assessee's claim of past inconsistency in application, the Tribunal ruled each assessment year independently, dismissing the appeal and affirming the disallowance of payments. en-us Fri, 29 Oct 2010 00:00:00 +0530 Sat, 25 Aug 2012 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206405 The Tribunal upheld the Revenue authorities' decision, confirming the disallowance of payments under section 40(a)(ia) for non-deduction of tax at source. The payments to Xerox India Ltd. were deemed 'fees for technical services' under section 194J, as per the Service Provider Agreement. The Tribunal emphasized the mandatory nature of compliance with the tax deduction provisions, rejecting arguments of no revenue loss and absence of reasonable cause for non-deduction. Despite the assessee's claim of past inconsistency in application, the Tribunal ruled each assessment year independently, dismissing the appeal and affirming the disallowance of payments. Case-Laws Income Tax Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206405