https://www.taxtmi.com/caselaws?id=196311 The case involved issues regarding tax withholding under Section 194H of the Income Tax Act, reliance on internal records over statutory books, interest levies under Sections 201(1A) and 220(2), penalty imposition under Section 271C, liability under Section 201, and TDS applicability under Section 194J. The Tribunal erred in its interpretations, leading to a ruling in favor of the assessee. It was held that no tax withholding was required, interest and penalty were unjustified, and TDS on roaming charges was deemed inapplicable. The appeals by the assessee were allowed, while those by the department were dismissed. en-us Tue, 11 Jul 2017 00:00:00 +0530 Mon, 14 May 2018 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=196311 The case involved issues regarding tax withholding under Section 194H of the Income Tax Act, reliance on internal records over statutory books, interest levies under Sections 201(1A) and 220(2), penalty imposition under Section 271C, liability under Section 201, and TDS applicability under Section 194J. The Tribunal erred in its interpretations, leading to a ruling in favor of the assessee. It was held that no tax withholding was required, interest and penalty were unjustified, and TDS on roaming charges was deemed inapplicable. The appeals by the assessee were allowed, while those by the department were dismissed. Case-Laws Income Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=196311