https://www.taxtmi.com/caselaws?id=239749 The Tribunal held that the agreement between the assessee and GAIL was a contract for the sale of gas, not for technical services. Thus, TDS under Section 194J was not required. The assessee was not liable to pay interest under Section 201(1A) as GAIL and IOCL had paid their due taxes. The revenue's appeals were dismissed. en-us Mon, 18 Feb 2013 00:00:00 +0530 Mon, 18 Nov 2013 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239749 The Tribunal held that the agreement between the assessee and GAIL was a contract for the sale of gas, not for technical services. Thus, TDS under Section 194J was not required. The assessee was not liable to pay interest under Section 201(1A) as GAIL and IOCL had paid their due taxes. The revenue's appeals were dismissed. Case-Laws Income Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239749