https://www.taxtmi.com/caselaws?id=193933 The Tribunal overturned the CIT(A)'s decision, ruling that payments for internet connectivity charges do not constitute technical services under Section 194J, thus TDS was not required. Similarly, the Tribunal held that TDS was not necessary on payments for computer software purchases as they did not qualify as technical services under Section 194J. The appeal was partly allowed, with interest calculation under Section 201(1A) becoming academic in light of these decisions. en-us Wed, 18 Jan 2017 00:00:00 +0530 Tue, 22 Aug 2017 18:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193933 The Tribunal overturned the CIT(A)'s decision, ruling that payments for internet connectivity charges do not constitute technical services under Section 194J, thus TDS was not required. Similarly, the Tribunal held that TDS was not necessary on payments for computer software purchases as they did not qualify as technical services under Section 194J. The appeal was partly allowed, with interest calculation under Section 201(1A) becoming academic in light of these decisions. Case-Laws Income Tax Wed, 18 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193933