https://www.taxtmi.com/caselaws?id=265655 The Appellate Tribunal condoned the delay in filing the appeal due to unintentional miscalculation. The Tribunal overturned the disallowance under Section 40(a)(i) for non-deduction of tax at source on payments made to non-resident translators, ruling that translation services did not constitute "fees for technical services." Consequently, the payments to translators were not subject to Section 194J. However, the Tribunal upheld the applicability of Section 115JB, dismissing the appeal on this ground. The judgment underscores the significance of precise classification for accurate tax treatment based on legal provisions and definitions. en-us Wed, 30 Jul 2014 00:00:00 +0530 Tue, 13 Oct 2015 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265655 The Appellate Tribunal condoned the delay in filing the appeal due to unintentional miscalculation. The Tribunal overturned the disallowance under Section 40(a)(i) for non-deduction of tax at source on payments made to non-resident translators, ruling that translation services did not constitute "fees for technical services." Consequently, the payments to translators were not subject to Section 194J. However, the Tribunal upheld the applicability of Section 115JB, dismissing the appeal on this ground. The judgment underscores the significance of precise classification for accurate tax treatment based on legal provisions and definitions. Case-Laws Income Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265655