https://www.taxtmi.com/caselaws?id=346788 The tribunal ruled in favor of the assessee on various grounds including the non-applicability of Section 194J for web hosting charges and renewal of SAP license. It dismissed the revenue's appeals on issues such as commission paid to banks for credit card sales and hoarding charges. However, it upheld the CIT(A)'s decision on the applicability of Section 194J for retainership fees paid to a company for professional services, although the assessee was not considered in default for tax deduction. The tribunal provided directions for further verification by the AO on certain matters. en-us Mon, 31 Jul 2017 00:00:00 +0530 Tue, 22 Aug 2017 09:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346788 The tribunal ruled in favor of the assessee on various grounds including the non-applicability of Section 194J for web hosting charges and renewal of SAP license. It dismissed the revenue's appeals on issues such as commission paid to banks for credit card sales and hoarding charges. However, it upheld the CIT(A)'s decision on the applicability of Section 194J for retainership fees paid to a company for professional services, although the assessee was not considered in default for tax deduction. The tribunal provided directions for further verification by the AO on certain matters. Case-Laws Income Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346788