https://www.taxtmi.com/caselaws?id=264432 The Tribunal upheld the decisions of the Commissioner of Income-tax (Appeals) in two issues. Firstly, it ruled that sections 194L/194LA did not apply as payments were for resettlement, not land acquisition, resulting in deletion of the demand raised by the Assessing Officer. Secondly, it determined that services for AC and lift maintenance were not technical, thus rejecting the Assessing Officer's claim for TDS under section 194J and dismissing the Revenue's appeals. en-us Fri, 10 Apr 2015 00:00:00 +0530 Fri, 25 Sep 2015 07:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264432 The Tribunal upheld the decisions of the Commissioner of Income-tax (Appeals) in two issues. Firstly, it ruled that sections 194L/194LA did not apply as payments were for resettlement, not land acquisition, resulting in deletion of the demand raised by the Assessing Officer. Secondly, it determined that services for AC and lift maintenance were not technical, thus rejecting the Assessing Officer's claim for TDS under section 194J and dismissing the Revenue's appeals. Case-Laws Income Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264432