https://www.taxtmi.com/caselaws?id=346236 The Court dismissed the appeals without costs, finding that payments made for SMS services and technical support were not subject to Section 194J as the company was deemed to only assist in sending SMS messages without providing technical or professional services, following precedents where such services were not considered fees for technical services. en-us Tue, 01 Aug 2017 00:00:00 +0530 Mon, 07 Aug 2017 11:24:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346236 The Court dismissed the appeals without costs, finding that payments made for SMS services and technical support were not subject to Section 194J as the company was deemed to only assist in sending SMS messages without providing technical or professional services, following precedents where such services were not considered fees for technical services. Case-Laws Income Tax Tue, 01 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346236