https://www.taxtmi.com/caselaws?id=210910 The Tribunal dismissed all appeals by the Revenue, upholding the CIT(A)'s decisions. It confirmed BPO charges and data access fees as legitimate business expenses not subject to disallowance under Sections 194C and 40(a)(ia). Payments for using finance companies' manpower were correctly subjected to TDS under Section 194C, not Section 194H. en-us Thu, 08 Sep 2011 00:00:00 +0530 Sat, 25 Feb 2012 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210910 The Tribunal dismissed all appeals by the Revenue, upholding the CIT(A)'s decisions. It confirmed BPO charges and data access fees as legitimate business expenses not subject to disallowance under Sections 194C and 40(a)(ia). Payments for using finance companies' manpower were correctly subjected to TDS under Section 194C, not Section 194H. Case-Laws Income Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210910