https://www.taxtmi.com/caselaws?id=327385 The Tribunal held that payments for bandwidth by the assessee did not involve human intervention and were not for technical services, thus section 194J did not apply. The Tribunal allowed the assessee's appeal, reversing the CIT(A)'s decision, and dismissed the Department's appeal. Previous judicial precedents supported this decision, emphasizing that payments for standard facilities do not attract tax deduction under section 194J. The order was pronounced on 5th May 2016, in favor of the assessee. en-us Thu, 05 May 2016 00:00:00 +0530 Sat, 18 Jun 2016 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327385 The Tribunal held that payments for bandwidth by the assessee did not involve human intervention and were not for technical services, thus section 194J did not apply. The Tribunal allowed the assessee's appeal, reversing the CIT(A)'s decision, and dismissed the Department's appeal. Previous judicial precedents supported this decision, emphasizing that payments for standard facilities do not attract tax deduction under section 194J. The order was pronounced on 5th May 2016, in favor of the assessee. Case-Laws Income Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327385