https://www.taxtmi.com/caselaws?id=346656 The Tribunal ruled in favor of the assessee, determining that payments towards internet and communication charges do not qualify as 'technical services' under Section 194J and thus are not subject to TDS. Additionally, lease line charges were also deemed not liable for TDS as they were considered reimbursements and did not involve income elements. The Tribunal set aside the CIT(A)'s orders, concluding that the assessee was not in default under Sections 201(1) and 201(1A) for both types of charges. en-us Wed, 21 Jun 2017 00:00:00 +0530 Sun, 20 Aug 2017 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346656 The Tribunal ruled in favor of the assessee, determining that payments towards internet and communication charges do not qualify as 'technical services' under Section 194J and thus are not subject to TDS. Additionally, lease line charges were also deemed not liable for TDS as they were considered reimbursements and did not involve income elements. The Tribunal set aside the CIT(A)'s orders, concluding that the assessee was not in default under Sections 201(1) and 201(1A) for both types of charges. Case-Laws Income Tax Wed, 21 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346656