https://www.taxtmi.com/caselaws?id=259597 The Tribunal ruled in favor of the assessee, determining that Data Link Charges were not subject to tax deduction under section 194J of the Income Tax Act, 1961. As a result, the assessee was not liable for any demand or interest under sections 201(1) and 201(1A). The Tribunal reversed the CIT(A)'s decision, deleting both the demand raised and the interest charged. Both appeals were allowed in favor of the assessee. en-us Wed, 29 Apr 2015 00:00:00 +0530 Fri, 15 May 2015 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259597 The Tribunal ruled in favor of the assessee, determining that Data Link Charges were not subject to tax deduction under section 194J of the Income Tax Act, 1961. As a result, the assessee was not liable for any demand or interest under sections 201(1) and 201(1A). The Tribunal reversed the CIT(A)'s decision, deleting both the demand raised and the interest charged. Both appeals were allowed in favor of the assessee. Case-Laws Income Tax Wed, 29 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259597