https://www.taxtmi.com/caselaws?id=272405 The Tribunal upheld that payments by the assessee to M/s. Hospet Steels Limited were reimbursements, not fees for technical services, as per the profit and loss account and Strategic Alliance Agreement. It was determined that no service charges were levied by HSL, and the payments were cost-to-cost without any profit element. Consequently, the Tribunal dismissed the Revenue's appeals, affirming that the payments did not attract TDS under section 194J, aligning with the CIT (A)'s decision. en-us Tue, 18 Dec 2012 00:00:00 +0530 Wed, 02 May 2018 12:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272405 The Tribunal upheld that payments by the assessee to M/s. Hospet Steels Limited were reimbursements, not fees for technical services, as per the profit and loss account and Strategic Alliance Agreement. It was determined that no service charges were levied by HSL, and the payments were cost-to-cost without any profit element. Consequently, the Tribunal dismissed the Revenue's appeals, affirming that the payments did not attract TDS under section 194J, aligning with the CIT (A)'s decision. Case-Laws Income Tax Tue, 18 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272405