https://www.taxtmi.com/caselaws?id=195028 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to cancel the tax withholding demands under section 201(1) and 201(1A) r.w.s. 194J for license fees paid to IRCTC. The Tribunal held that the license fee payments were not subject to tax deduction at source under section 194J, as they were not for specialized services or technical skills but for legal obligations arising from the license. The decision was based on legal interpretations and precedents, ultimately allowing the appeals in favor of the assessee. en-us Wed, 09 Nov 2016 00:00:00 +0530 Thu, 12 Oct 2017 08:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195028 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to cancel the tax withholding demands under section 201(1) and 201(1A) r.w.s. 194J for license fees paid to IRCTC. The Tribunal held that the license fee payments were not subject to tax deduction at source under section 194J, as they were not for specialized services or technical skills but for legal obligations arising from the license. The decision was based on legal interpretations and precedents, ultimately allowing the appeals in favor of the assessee. Case-Laws Income Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195028