https://www.taxtmi.com/caselaws?id=337584 The Tribunal held that payments made by the assessee to various entities were for contractual work and not for professional or technical services. Therefore, tax was correctly deducted under Section 194C of the Income-tax Act, 1961, with no additional liability under Section 194J. The Revenue's appeal was dismissed. en-us Tue, 06 Dec 2016 00:00:00 +0530 Mon, 09 Jan 2017 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337584 The Tribunal held that payments made by the assessee to various entities were for contractual work and not for professional or technical services. Therefore, tax was correctly deducted under Section 194C of the Income-tax Act, 1961, with no additional liability under Section 194J. The Revenue's appeal was dismissed. Case-Laws Income Tax Tue, 06 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337584