https://www.taxtmi.com/caselaws?id=356597 The Tribunal ruled in favor of the assessee, determining that the payments were for a works contract falling under section 194C, rather than technical services under section 194J. The decision highlighted that technical services entail more than just the use of machinery or personnel. By analyzing the contract nature and legal precedents, the Tribunal concluded that the payments were rightly categorized as works contract payments, not subject to tax deduction at source under sections 194C and 194J. en-us Thu, 01 Mar 2018 00:00:00 +0530 Thu, 08 Mar 2018 07:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356597 The Tribunal ruled in favor of the assessee, determining that the payments were for a works contract falling under section 194C, rather than technical services under section 194J. The decision highlighted that technical services entail more than just the use of machinery or personnel. By analyzing the contract nature and legal precedents, the Tribunal concluded that the payments were rightly categorized as works contract payments, not subject to tax deduction at source under sections 194C and 194J. Case-Laws Income Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356597