https://www.taxtmi.com/caselaws?id=246806 The appeal by the Revenue against the Ld.CIT(A) order for AY 2008-09, concerning short deduction of TDS u/s 194J, was dismissed. The Ld.CIT(A) granted relief to the assessee, emphasizing the need for detailed examination before passing orders. Additionally, the charging of interest u/s 201(1A) was denied based on Circular and judicial precedents, aligning with the decision in favor of the assessee. The judgment highlighted the importance of compliance with TDS provisions, amendments in tax rates, and the relevance of Circulars and judicial decisions in determining liabilities. en-us Fri, 21 Mar 2014 00:00:00 +0530 Wed, 23 Apr 2014 10:12:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246806 The appeal by the Revenue against the Ld.CIT(A) order for AY 2008-09, concerning short deduction of TDS u/s 194J, was dismissed. The Ld.CIT(A) granted relief to the assessee, emphasizing the need for detailed examination before passing orders. Additionally, the charging of interest u/s 201(1A) was denied based on Circular and judicial precedents, aligning with the decision in favor of the assessee. The judgment highlighted the importance of compliance with TDS provisions, amendments in tax rates, and the relevance of Circulars and judicial decisions in determining liabilities. Case-Laws Income Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246806