https://www.taxtmi.com/caselaws?id=236830 The Tribunal ruled in favor of the revenue on the first issue, confirming that the margin allowed to distributors was commission subject to TDS under Section 194H. On the second issue, the Tribunal upheld CIT(A)'s decision to remand the matter for fresh consideration regarding the applicability of Section 194J to roaming and inter-connect usage charges. On the third issue, the Tribunal agreed with CIT(A) that payments for outsourcing manpower were not for technical services and thus not subject to Section 194J. The assessee's appeal was partly allowed, and the revenue's appeal was dismissed. en-us Fri, 19 Apr 2013 00:00:00 +0530 Tue, 10 Sep 2013 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236830 The Tribunal ruled in favor of the revenue on the first issue, confirming that the margin allowed to distributors was commission subject to TDS under Section 194H. On the second issue, the Tribunal upheld CIT(A)'s decision to remand the matter for fresh consideration regarding the applicability of Section 194J to roaming and inter-connect usage charges. On the third issue, the Tribunal agreed with CIT(A) that payments for outsourcing manpower were not for technical services and thus not subject to Section 194J. The assessee's appeal was partly allowed, and the revenue's appeal was dismissed. Case-Laws Income Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236830