https://www.taxtmi.com/caselaws?id=176935 The ITAT Jaipur Bench held that the payments made by the appellant for the use of standard facility and roaming charges did not qualify as 'fees for technical services' under Section 194J. As there was no human intervention involved in providing the services, the appellant was not liable for TDS under section 194J and interest thereon. The appellant's appeals were allowed, and the orders of the learned CIT(A) were upheld based on the precedents established in previous cases. en-us Fri, 24 Jul 2015 00:00:00 +0530 Thu, 31 Dec 2015 12:36:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176935 The ITAT Jaipur Bench held that the payments made by the appellant for the use of standard facility and roaming charges did not qualify as 'fees for technical services' under Section 194J. As there was no human intervention involved in providing the services, the appellant was not liable for TDS under section 194J and interest thereon. The appellant's appeals were allowed, and the orders of the learned CIT(A) were upheld based on the precedents established in previous cases. Case-Laws Income Tax Fri, 24 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176935