https://www.taxtmi.com/caselaws?id=270557 The appeal was allowed for statistical purposes, with the Tribunal holding that the High Court's decision applies retrospectively. If the tax on transaction charges has been paid by the payee, then no TDS deduction is required under section 194J. The burden of proof lies with the assessee to demonstrate the payment of tax by the payee. The Tribunal emphasized the reasonable cause for not deducting TDS based on the disputed nature of the issue, considering conflicting decisions between the Tribunal and the High Court regarding the nature of transaction charges. en-us Tue, 13 Oct 2015 00:00:00 +0530 Sun, 10 Jan 2016 20:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270557 The appeal was allowed for statistical purposes, with the Tribunal holding that the High Court's decision applies retrospectively. If the tax on transaction charges has been paid by the payee, then no TDS deduction is required under section 194J. The burden of proof lies with the assessee to demonstrate the payment of tax by the payee. The Tribunal emphasized the reasonable cause for not deducting TDS based on the disputed nature of the issue, considering conflicting decisions between the Tribunal and the High Court regarding the nature of transaction charges. Case-Laws Income Tax Tue, 13 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270557