https://www.taxtmi.com/caselaws?id=331651 The Tribunal dismissed both the Revenue's appeal and the assessee's cross-objection. It held that the assessee was not required to deduct TDS on interest paid to NOIDA under Section 194A, as NOIDA is a corporation established by a State Act. Furthermore, TDS under Section 194I was deemed inapplicable since no rent was paid or credited during the relevant year, and there was no obligation to deduct TDS on service tax payments under Section 194J as per the CBDT Circular. en-us Thu, 21 Jul 2016 00:00:00 +0530 Mon, 29 Aug 2016 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331651 The Tribunal dismissed both the Revenue's appeal and the assessee's cross-objection. It held that the assessee was not required to deduct TDS on interest paid to NOIDA under Section 194A, as NOIDA is a corporation established by a State Act. Furthermore, TDS under Section 194I was deemed inapplicable since no rent was paid or credited during the relevant year, and there was no obligation to deduct TDS on service tax payments under Section 194J as per the CBDT Circular. Case-Laws Income Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331651