https://www.taxtmi.com/caselaws?id=180306 The Tribunal upheld the CIT(A)'s decision, ruling that payments by the assessee were rightly subject to TDS under Section 194C, not Section 194J. Disallowance under Section 40(a)(ia) was deemed unjustified for short deductions due to genuine differences in interpreting TDS provisions. The appeal by the revenue was dismissed as evidence did not universally support technical nature claims. en-us Fri, 26 Oct 2012 00:00:00 +0530 Sat, 03 Jun 2017 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180306 The Tribunal upheld the CIT(A)'s decision, ruling that payments by the assessee were rightly subject to TDS under Section 194C, not Section 194J. Disallowance under Section 40(a)(ia) was deemed unjustified for short deductions due to genuine differences in interpreting TDS provisions. The appeal by the revenue was dismissed as evidence did not universally support technical nature claims. Case-Laws Income Tax Fri, 26 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180306