https://www.taxtmi.com/caselaws?id=353284 The Tribunal dismissed all appeals, upholding the classification of payments to M/s. Computer Science Corporation India Pvt. Ltd. as fees for technical services under Section 194J. The Tribunal affirmed the applicability of Section 201(1) and interest under Section 201(1A) due to short TDS deduction. Additionally, the Tribunal upheld the CIT(A)'s decision on TDS deductions for payments to other entities under Section 194C. en-us Wed, 20 Dec 2017 00:00:00 +0530 Sun, 31 Dec 2017 21:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353284 The Tribunal dismissed all appeals, upholding the classification of payments to M/s. Computer Science Corporation India Pvt. Ltd. as fees for technical services under Section 194J. The Tribunal affirmed the applicability of Section 201(1) and interest under Section 201(1A) due to short TDS deduction. Additionally, the Tribunal upheld the CIT(A)'s decision on TDS deductions for payments to other entities under Section 194C. Case-Laws Income Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353284