https://www.taxtmi.com/caselaws?id=330096 The Tribunal dismissed the Revenue's appeals, confirming that payments for processing charges made by the assessee to Adlabs were correctly subjected to TDS under Section 194C, not Section 194J. The Tribunal emphasized that the services provided did not require professional or technical skills necessitating TDS under Section 194J. The decision was supported by the assessee's consistent TDS deduction practice, accepted by the Department in previous years, and the low tax effect as per CBDT instruction No. 21 of 2015, leading to the dismissal of the appeals. en-us Wed, 13 Jul 2016 00:00:00 +0530 Mon, 18 Jul 2016 11:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330096 The Tribunal dismissed the Revenue's appeals, confirming that payments for processing charges made by the assessee to Adlabs were correctly subjected to TDS under Section 194C, not Section 194J. The Tribunal emphasized that the services provided did not require professional or technical skills necessitating TDS under Section 194J. The decision was supported by the assessee's consistent TDS deduction practice, accepted by the Department in previous years, and the low tax effect as per CBDT instruction No. 21 of 2015, leading to the dismissal of the appeals. Case-Laws Income Tax Wed, 13 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330096