https://www.taxtmi.com/caselaws?id=185299 The Tribunal ruled in favor of the assessee, holding that the payments made to Vapi Waste and Effluent Management Company Ltd were not subject to disallowance under section 40(a)(ia) for non-deduction of tax at source under section 194J. The Tribunal found that the services provided did not involve a significant human element and were more akin to a standard facility provided to all members on a no-profit-no-loss basis. As such, the payments were not considered fees for technical services under section 194J, leading to the allowance of the assessee's appeal. en-us Fri, 11 Jun 2010 00:00:00 +0530 Mon, 08 Aug 2016 17:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185299 The Tribunal ruled in favor of the assessee, holding that the payments made to Vapi Waste and Effluent Management Company Ltd were not subject to disallowance under section 40(a)(ia) for non-deduction of tax at source under section 194J. The Tribunal found that the services provided did not involve a significant human element and were more akin to a standard facility provided to all members on a no-profit-no-loss basis. As such, the payments were not considered fees for technical services under section 194J, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Fri, 11 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185299