https://www.taxtmi.com/caselaws?id=194877 The ITAT Chandigarh allowed the appeal of the assessee, holding that no tax deduction was required u/s 194J for payments made to HRTC. The tribunal found that the payments were reimbursement for services provided by HRTC, not subject to TDS, as they were based on predetermined rates for staff and facilities. The order of the CIT(A) was set aside, and it was determined that no tax was deductible by the assessee authority. The decision was pronounced on 31/12/2013. en-us Tue, 31 Dec 2013 00:00:00 +0530 Wed, 04 Oct 2017 18:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194877 The ITAT Chandigarh allowed the appeal of the assessee, holding that no tax deduction was required u/s 194J for payments made to HRTC. The tribunal found that the payments were reimbursement for services provided by HRTC, not subject to TDS, as they were based on predetermined rates for staff and facilities. The order of the CIT(A) was set aside, and it was determined that no tax was deductible by the assessee authority. The decision was pronounced on 31/12/2013. Case-Laws Income Tax Tue, 31 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194877