https://www.taxtmi.com/caselaws?id=220050 The Tribunal upheld the CIT (A)'s findings that the payments made by the assessee companies to M/s. Hospet Steels Limited were reimbursements and not fees for technical services. Consequently, the assessee companies were not required to deduct tax at source under section 194J of the Income Tax Act. The Revenue's appeals for the assessment years 2008-09 and 2009-10 in the cases of M/s. Kalyani Steels Limited and M/s. Mukund Limited were dismissed. en-us Tue, 18 Dec 2012 00:00:00 +0530 Sat, 05 Jan 2013 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220050 The Tribunal upheld the CIT (A)'s findings that the payments made by the assessee companies to M/s. Hospet Steels Limited were reimbursements and not fees for technical services. Consequently, the assessee companies were not required to deduct tax at source under section 194J of the Income Tax Act. The Revenue's appeals for the assessment years 2008-09 and 2009-10 in the cases of M/s. Kalyani Steels Limited and M/s. Mukund Limited were dismissed. Case-Laws Income Tax Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220050