https://www.taxtmi.com/caselaws?id=172785 The High Court of Punjab & Haryana remitted a case involving the classification of processing charges paid for cheque clearing services as "technical services" under s. 194J of the IT Act back to the AO for reevaluation. Emphasizing the need for expert evidence on human intervention in the services provided, the Court set aside previous rulings and directed a fresh examination based on principles outlined by the apex Court. en-us Mon, 11 Jul 2011 00:00:00 +0530 Mon, 31 Aug 2015 11:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172785 The High Court of Punjab & Haryana remitted a case involving the classification of processing charges paid for cheque clearing services as "technical services" under s. 194J of the IT Act back to the AO for reevaluation. Emphasizing the need for expert evidence on human intervention in the services provided, the Court set aside previous rulings and directed a fresh examination based on principles outlined by the apex Court. Case-Laws Income Tax Mon, 11 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172785