https://www.taxtmi.com/caselaws?id=270711 The Tribunal held that no TDS liability under Section 194-J of the Income Tax Act applied as the payment for technical data was a reimbursement of expenses, not income, and no technical services were rendered to the assessee. Interest under Section 201(1A) was also not applicable. The Tribunal emphasized that TDS obligations arise only when payments are chargeable to tax, which was not the case here. The nature of reimbursement of expenses impacted TDS liability, with the Tribunal's decision upheld without raising substantial legal questions. The appeal was dismissed, and pending petitions were rejected without costs. en-us Mon, 07 Dec 2015 00:00:00 +0530 Thu, 14 Jan 2016 08:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270711 The Tribunal held that no TDS liability under Section 194-J of the Income Tax Act applied as the payment for technical data was a reimbursement of expenses, not income, and no technical services were rendered to the assessee. Interest under Section 201(1A) was also not applicable. The Tribunal emphasized that TDS obligations arise only when payments are chargeable to tax, which was not the case here. The nature of reimbursement of expenses impacted TDS liability, with the Tribunal's decision upheld without raising substantial legal questions. The appeal was dismissed, and pending petitions were rejected without costs. Case-Laws Income Tax Mon, 07 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270711