https://www.taxtmi.com/caselaws?id=366490 The High Court of Kerala partially allowed the Income Tax Appeals, remanding the case for fresh consideration. It emphasized the need for a thorough assessment of facts by the Tribunal, rather than solely relying on Supreme Court directions from unrelated cases. Specific transactions were scrutinized for tax deduction liability, with the Court providing detailed guidance on applying relevant circulars and judgments. The Tribunal was directed to examine the necessity of a technical expert's input for tax deduction under Section 194J and assess the liability of the assessee for various transactions. en-us Fri, 10 Aug 2018 00:00:00 +0530 Mon, 27 Jul 2020 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366490 The High Court of Kerala partially allowed the Income Tax Appeals, remanding the case for fresh consideration. It emphasized the need for a thorough assessment of facts by the Tribunal, rather than solely relying on Supreme Court directions from unrelated cases. Specific transactions were scrutinized for tax deduction liability, with the Court providing detailed guidance on applying relevant circulars and judgments. The Tribunal was directed to examine the necessity of a technical expert's input for tax deduction under Section 194J and assess the liability of the assessee for various transactions. Case-Laws Income Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366490