https://www.taxtmi.com/caselaws?id=266315 The Tribunal dismissed the Revenue's appeals against the non-deduction of tax at source on access charges paid to RCOM. The CIT(A) ruled in favor of the assessee, stating that the access charges were not subject to TDS under sections 194J and 194I of the Act. The AO's rectification of the order under section 154, coupled with the Revenue's lack of effective representation before the Tribunal, led to the dismissal of the appeals. The Tribunal emphasized the importance of preparedness and effective representation by Department Representatives in supporting the Revenue's position. en-us Mon, 25 May 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266315 The Tribunal dismissed the Revenue's appeals against the non-deduction of tax at source on access charges paid to RCOM. The CIT(A) ruled in favor of the assessee, stating that the access charges were not subject to TDS under sections 194J and 194I of the Act. The AO's rectification of the order under section 154, coupled with the Revenue's lack of effective representation before the Tribunal, led to the dismissal of the appeals. The Tribunal emphasized the importance of preparedness and effective representation by Department Representatives in supporting the Revenue's position. Case-Laws Income Tax Mon, 25 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266315