https://www.taxtmi.com/caselaws?id=270455 The Appellate Tribunal upheld the decision of the ld CIT(A) that payments to RSAMB were statutory obligations, not subject to TDS under Section 194C or 194J. The Tribunal emphasized that the deductor could not be in default if the deductee had no tax liability. All five revenue's appeals were dismissed, affirming the ld CIT(A)'s ruling and providing a detailed analysis of the legal and factual aspects of the case. The judgment clarified the distinction between statutory contributions and professional/technical services in determining tax liability. en-us Tue, 10 Nov 2015 00:00:00 +0530 Wed, 30 Dec 2015 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270455 The Appellate Tribunal upheld the decision of the ld CIT(A) that payments to RSAMB were statutory obligations, not subject to TDS under Section 194C or 194J. The Tribunal emphasized that the deductor could not be in default if the deductee had no tax liability. All five revenue's appeals were dismissed, affirming the ld CIT(A)'s ruling and providing a detailed analysis of the legal and factual aspects of the case. The judgment clarified the distinction between statutory contributions and professional/technical services in determining tax liability. Case-Laws Income Tax Tue, 10 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270455