https://www.taxtmi.com/caselaws?id=268501 The High Court directed the Assessing Officer to re-examine the issue of technical service with expert assistance to determine the presence of human intervention. It emphasized the importance of technical data and capacity allocation among service providers. Regarding tax deduction at the source under section 194J, the Court highlighted the need for reassessment to determine the applicability of the section to payments made under revenue sharing contracts. Additionally, the Court instructed a fresh examination of the liability to pay interest under section 201(1-A) in light of previous judgments and the retrospective applicability of Provisos inserted by the Finance Act, 2012. en-us Fri, 06 Nov 2015 00:00:00 +0530 Fri, 27 Nov 2015 10:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268501 The High Court directed the Assessing Officer to re-examine the issue of technical service with expert assistance to determine the presence of human intervention. It emphasized the importance of technical data and capacity allocation among service providers. Regarding tax deduction at the source under section 194J, the Court highlighted the need for reassessment to determine the applicability of the section to payments made under revenue sharing contracts. Additionally, the Court instructed a fresh examination of the liability to pay interest under section 201(1-A) in light of previous judgments and the retrospective applicability of Provisos inserted by the Finance Act, 2012. Case-Laws Income Tax Fri, 06 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268501