https://www.taxtmi.com/caselaws?id=233972 An employer is not treated as an assessee in default for short deduction of tax at source where salary income is estimated bona fide and honestly; performance incentive linked to achievement criteria could be excluded from salary for house rent allowance computation, so demands under sections 201(1) and 201(1A) were unsustainable. Payments for link charges, telephone charges and bandwidth charges were not fees for technical services because the connectivity and data carriage were provided through equipment and network infrastructure without human intervention; therefore no deduction obligation arose under section 194J, and the corresponding demand under sections 201(1) and 201(1A) was deleted. en-us Fri, 22 Mar 2013 00:00:00 +0530 Thu, 23 May 2013 09:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233972 An employer is not treated as an assessee in default for short deduction of tax at source where salary income is estimated bona fide and honestly; performance incentive linked to achievement criteria could be excluded from salary for house rent allowance computation, so demands under sections 201(1) and 201(1A) were unsustainable. Payments for link charges, telephone charges and bandwidth charges were not fees for technical services because the connectivity and data carriage were provided through equipment and network infrastructure without human intervention; therefore no deduction obligation arose under section 194J, and the corresponding demand under sections 201(1) and 201(1A) was deleted. Case-Laws Income Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233972