https://www.taxtmi.com/caselaws?id=252693 The Tribunal remanded the case to the Assessing Officer to determine if payments to M/s. Records and Data Warehousing Pvt. Ltd. fall under Section 194C or 194J of the Income Tax Act, considering the "human element" in services. The liability for short deduction of tax at source was upheld, but recovery from the deductee precluded the assessee from being treated as an "assessee in default" under Section 201(1). The Tribunal directed a fresh assessment, considering technical services and the Supreme Court's decision in CIT v. Bharti Cellular Ltd., allowing the appeals for statistical purposes. en-us Wed, 29 Oct 2014 00:00:00 +0530 Sat, 01 Nov 2014 06:25:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252693 The Tribunal remanded the case to the Assessing Officer to determine if payments to M/s. Records and Data Warehousing Pvt. Ltd. fall under Section 194C or 194J of the Income Tax Act, considering the "human element" in services. The liability for short deduction of tax at source was upheld, but recovery from the deductee precluded the assessee from being treated as an "assessee in default" under Section 201(1). The Tribunal directed a fresh assessment, considering technical services and the Supreme Court's decision in CIT v. Bharti Cellular Ltd., allowing the appeals for statistical purposes. Case-Laws Income Tax Wed, 29 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252693