https://www.taxtmi.com/caselaws?id=206439 The Tribunal ruled in favor of the Assessee in part, determining that TDS for vehicle hire charges should fall under Section 194C, not Section 194I, and that certain maintenance contracts do not qualify as technical services under Section 194J. However, the Tribunal upheld the taxability of food expense reimbursements as perquisites and the mandatory imposition of interest under Section 201(1A). The Revenue's appeal was rejected. en-us Fri, 30 Sep 2011 00:00:00 +0530 Mon, 25 Apr 2016 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206439 The Tribunal ruled in favor of the Assessee in part, determining that TDS for vehicle hire charges should fall under Section 194C, not Section 194I, and that certain maintenance contracts do not qualify as technical services under Section 194J. However, the Tribunal upheld the taxability of food expense reimbursements as perquisites and the mandatory imposition of interest under Section 201(1A). The Revenue's appeal was rejected. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206439