https://www.taxtmi.com/caselaws?id=334860 The Tribunal ruled in favor of the assessee, holding that payments made to NSDL/CDSL were not for technical services subject to TDS under section 194J. It was determined that since NSDL/CDSL treated the amounts as income and paid taxes, section 40(a)(ia) did not apply. The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal based on precedents and the nature of services provided by NSDL/CDSL. en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 22 Nov 2016 15:37:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334860 The Tribunal ruled in favor of the assessee, holding that payments made to NSDL/CDSL were not for technical services subject to TDS under section 194J. It was determined that since NSDL/CDSL treated the amounts as income and paid taxes, section 40(a)(ia) did not apply. The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal based on precedents and the nature of services provided by NSDL/CDSL. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334860