https://www.taxtmi.com/caselaws?id=215708 The Tribunal held that VSAT charges are not subject to TDS as they do not constitute payments for technical services under Chapter XVII of the I.T. Act. Regarding transaction charges, the Tribunal remitted the issue back to the A.O. to determine if the assessee's decade-long belief regarding non-deduction of TDS was bona fide, instructing a fresh decision in light of relevant case law. The appeal was partly allowed for statistical purposes, with directions for reassessment of the transaction charges issue by the A.O. to ensure a fair opportunity for the assessee. en-us Fri, 15 Jun 2012 00:00:00 +0530 Wed, 08 Aug 2012 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215708 The Tribunal held that VSAT charges are not subject to TDS as they do not constitute payments for technical services under Chapter XVII of the I.T. Act. Regarding transaction charges, the Tribunal remitted the issue back to the A.O. to determine if the assessee's decade-long belief regarding non-deduction of TDS was bona fide, instructing a fresh decision in light of relevant case law. The appeal was partly allowed for statistical purposes, with directions for reassessment of the transaction charges issue by the A.O. to ensure a fair opportunity for the assessee. Case-Laws Income Tax Fri, 15 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215708