https://www.taxtmi.com/caselaws?id=327924 The ITAT allowed the appeal of the assessee in ITA No. 678/JP/2013, ruling in favor of the appellant on the issues of non-deduction of tax under section 194H and taxability of payment for standard facility use under section 194J. The demand against the appellant was deemed unsustainable, and the entire demand and interest were to be deleted. The ITAT also found in favor of the appellant on the issue of being treated as an 'assessee in default' under section 201(1) with respect to payments to Telecom Operators, leading to the demand being unsustainable and liable to be deleted. en-us Fri, 15 Apr 2016 00:00:00 +0530 Sun, 22 May 2016 13:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327924 The ITAT allowed the appeal of the assessee in ITA No. 678/JP/2013, ruling in favor of the appellant on the issues of non-deduction of tax under section 194H and taxability of payment for standard facility use under section 194J. The demand against the appellant was deemed unsustainable, and the entire demand and interest were to be deleted. The ITAT also found in favor of the appellant on the issue of being treated as an 'assessee in default' under section 201(1) with respect to payments to Telecom Operators, leading to the demand being unsustainable and liable to be deleted. Case-Laws Income Tax Fri, 15 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327924