https://www.taxtmi.com/caselaws?id=249048 The Tribunal allowed the Assessee's appeals, ruling that payments for software development were correctly categorized under section 194C, not 194J. The demands for tax and interest under sections 201(1) and 201(1A) were deemed unsustainable. Payments made abroad were held not subject to Indian TDS provisions, with the Tribunal dismissing Revenue's appeals. The Tribunal advised Revenue to carefully consider matters before filing appeals. en-us Fri, 27 Jun 2014 00:00:00 +0530 Tue, 03 May 2022 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249048 The Tribunal allowed the Assessee's appeals, ruling that payments for software development were correctly categorized under section 194C, not 194J. The demands for tax and interest under sections 201(1) and 201(1A) were deemed unsustainable. Payments made abroad were held not subject to Indian TDS provisions, with the Tribunal dismissing Revenue's appeals. The Tribunal advised Revenue to carefully consider matters before filing appeals. Case-Laws Income Tax Fri, 27 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249048