https://www.taxtmi.com/caselaws?id=338887 The tribunal held that the assessee was not liable to deduct TDS under section 194J, as the payments made were for connectivity charges and did not involve the use or transfer of any equipment or process. The retrospective amendment under the Finance Act, 2012, could not create a liability. The tribunal set aside the CIT(A)'s order, allowing the grounds raised by the assessee. Consequently, interest under section 201(1A) became infructuous. Both appeals of the assessee for the assessment year 2012-13 were partly allowed. en-us Mon, 07 Nov 2016 00:00:00 +0530 Mon, 08 Aug 2022 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338887 The tribunal held that the assessee was not liable to deduct TDS under section 194J, as the payments made were for connectivity charges and did not involve the use or transfer of any equipment or process. The retrospective amendment under the Finance Act, 2012, could not create a liability. The tribunal set aside the CIT(A)'s order, allowing the grounds raised by the assessee. Consequently, interest under section 201(1A) became infructuous. Both appeals of the assessee for the assessment year 2012-13 were partly allowed. Case-Laws Income Tax Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338887