https://www.taxtmi.com/caselaws?id=358877 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and ruling in favor of the assessee. It determined that the payments made to the company were contractual, not professional fees, thus no TDS was required under section 194J. The interest levied under section 201(1A) was deemed invalid as there was no short deduction of TDS. en-us Mon, 09 Apr 2018 00:00:00 +0530 Fri, 20 Apr 2018 05:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358877 The Tribunal allowed the appeal, setting aside the CIT(A)'s order and ruling in favor of the assessee. It determined that the payments made to the company were contractual, not professional fees, thus no TDS was required under section 194J. The interest levied under section 201(1A) was deemed invalid as there was no short deduction of TDS. Case-Laws Income Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358877