https://www.taxtmi.com/caselaws?id=214586 The Tribunal set aside the CIT(A)'s decision on the applicability of Section 194J for TDS deduction, directing a reconsideration with specific reasons. It also instructed a review of whether the payee had already paid tax on the income to assess the validity of the demand for short TDS deduction. The appeal was partially allowed for statistical purposes, with the CIT(A) required to grant the assessee a fair hearing and seek a remand report from the AO if needed. en-us Fri, 22 Jun 2012 00:00:00 +0530 Fri, 06 Jul 2012 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214586 The Tribunal set aside the CIT(A)'s decision on the applicability of Section 194J for TDS deduction, directing a reconsideration with specific reasons. It also instructed a review of whether the payee had already paid tax on the income to assess the validity of the demand for short TDS deduction. The appeal was partially allowed for statistical purposes, with the CIT(A) required to grant the assessee a fair hearing and seek a remand report from the AO if needed. Case-Laws Income Tax Fri, 22 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214586