https://www.taxtmi.com/caselaws?id=273704 The Court dismissed the appeal challenging the Tribunal's decision on TDS liability for payments to RCDF. The Court found that the payments were 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, and considering RCDF's status as an apex cooperative body, the Court held the payments were not liable for TDS under sections 194H or 194J. Consequently, the Court found no substantial question of law and dismissed the appeal for lack of merit. en-us Wed, 12 Apr 2017 00:00:00 +0530 Wed, 11 Jul 2018 06:17:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273704 The Court dismissed the appeal challenging the Tribunal's decision on TDS liability for payments to RCDF. The Court found that the payments were 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, and considering RCDF's status as an apex cooperative body, the Court held the payments were not liable for TDS under sections 194H or 194J. Consequently, the Court found no substantial question of law and dismissed the appeal for lack of merit. Case-Laws Income Tax Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273704