https://www.taxtmi.com/caselaws?id=337230 The ITAT ruled in favor of the assessee, determining that payments to NSICT should be taxed under Section 194C for work rather than Section 194J for technical/managerial services. The demands and interest charges under Sections 201(1) and 201(1A) by the AO were deemed unjustified and invalidated. The decision aligned with past judgments and upheld consistency in legal interpretations. en-us Fri, 23 Dec 2016 00:00:00 +0530 Thu, 05 Jan 2017 09:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337230 The ITAT ruled in favor of the assessee, determining that payments to NSICT should be taxed under Section 194C for work rather than Section 194J for technical/managerial services. The demands and interest charges under Sections 201(1) and 201(1A) by the AO were deemed unjustified and invalidated. The decision aligned with past judgments and upheld consistency in legal interpretations. Case-Laws Income Tax Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337230