https://www.taxtmi.com/caselaws?id=273738 The court dismissed the appeal and upheld the Tribunal's decision in favor of the assessee regarding the liability to deduct TDS on payments made to RCDF for services. The court found that the payments were not subject to TDS under sections 194H or 194J as they were not in the nature of fees for professional or technical services. The comparison with a previous case supported this conclusion, leading to the dismissal of the appeal and ruling in favor of the assessee. en-us Wed, 26 Apr 2017 00:00:00 +0530 Wed, 11 Jul 2018 21:59:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273738 The court dismissed the appeal and upheld the Tribunal's decision in favor of the assessee regarding the liability to deduct TDS on payments made to RCDF for services. The court found that the payments were not subject to TDS under sections 194H or 194J as they were not in the nature of fees for professional or technical services. The comparison with a previous case supported this conclusion, leading to the dismissal of the appeal and ruling in favor of the assessee. Case-Laws Income Tax Wed, 26 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273738