https://www.taxtmi.com/caselaws?id=349328 The Court dismissed the tax appeals, holding that the assessee was not required to deduct tax at source for license fees paid to IRCTC. The Court clarified that the provisions of section 194C, which pertain to deductions on payments to contractors, did not apply in this case where the assessee was making payments of license fees to IRCTC for catering services. The Court emphasized that the requirement for deduction of tax under section 194J did not apply in the given scenario, ultimately upholding the decision of the Income Tax Appellate Tribunal. en-us Mon, 11 Sep 2017 00:00:00 +0530 Wed, 11 Oct 2017 06:12:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349328 The Court dismissed the tax appeals, holding that the assessee was not required to deduct tax at source for license fees paid to IRCTC. The Court clarified that the provisions of section 194C, which pertain to deductions on payments to contractors, did not apply in this case where the assessee was making payments of license fees to IRCTC for catering services. The Court emphasized that the requirement for deduction of tax under section 194J did not apply in the given scenario, ultimately upholding the decision of the Income Tax Appellate Tribunal. Case-Laws Income Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349328