https://www.taxtmi.com/caselaws?id=273626 The court ruled in favor of the appellant, dismissing the appeal by the Department. The court determined that the payments made to the Rajasthan Cooperative Dairy Federation (RCDF) were for specific services and fell under "fees for professional or technical services," subject to TDS under section 194J. However, as the Department failed to prove the rendering of managerial services by RCDF, the court held that the payments were not liable for TDS under sections 194H or 194J. Therefore, the appellant's payments to RCDF were not subject to TDS, resulting in the appeal being dismissed in favor of the assessee. en-us Wed, 26 Apr 2017 00:00:00 +0530 Thu, 05 Jul 2018 10:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273626 The court ruled in favor of the appellant, dismissing the appeal by the Department. The court determined that the payments made to the Rajasthan Cooperative Dairy Federation (RCDF) were for specific services and fell under "fees for professional or technical services," subject to TDS under section 194J. However, as the Department failed to prove the rendering of managerial services by RCDF, the court held that the payments were not liable for TDS under sections 194H or 194J. Therefore, the appellant's payments to RCDF were not subject to TDS, resulting in the appeal being dismissed in favor of the assessee. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273626