https://www.taxtmi.com/caselaws?id=178185 The Tribunal upheld the decisions of the CIT(A) and the Assessing Officer, dismissing the appellant's appeal on all grounds. The contract was deemed to primarily involve technical services, not a works contract, justifying the application of TDS provisions under section 194J. Additionally, the appellant was held liable for interest under section 201(1A) despite the deductee paying tax, as the interest obligation continued until the completion of assessment for the relevant year. en-us Mon, 30 Sep 2013 00:00:00 +0530 Fri, 04 Nov 2016 21:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178185 The Tribunal upheld the decisions of the CIT(A) and the Assessing Officer, dismissing the appellant's appeal on all grounds. The contract was deemed to primarily involve technical services, not a works contract, justifying the application of TDS provisions under section 194J. Additionally, the appellant was held liable for interest under section 201(1A) despite the deductee paying tax, as the interest obligation continued until the completion of assessment for the relevant year. Case-Laws Income Tax Mon, 30 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178185