https://www.taxtmi.com/caselaws?id=367131 Retrospective amendments to the royalty definition could not be used to impose a prior-period TDS obligation where the payer could only be judged by the law then in force; internet connectivity charges and specialised line rental were therefore not taxable under section 194J or section 194I on the stated facts. Manpower supply for loading, unloading, security and housekeeping was treated as labour deployment, not managerial, technical or professional service, so section 194C applied rather than section 194J. The Tribunal also held that house rent allowance exemption and interest on housing loan deduction operate in distinct fields, so recognising both in salary TDS computation did not create an impermissible double benefit. The Revenue's appeals failed and the consequential penalty was deleted. en-us Wed, 12 Sep 2018 00:00:00 +0530 Sat, 15 Sep 2018 07:40:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367131 Retrospective amendments to the royalty definition could not be used to impose a prior-period TDS obligation where the payer could only be judged by the law then in force; internet connectivity charges and specialised line rental were therefore not taxable under section 194J or section 194I on the stated facts. Manpower supply for loading, unloading, security and housekeeping was treated as labour deployment, not managerial, technical or professional service, so section 194C applied rather than section 194J. The Tribunal also held that house rent allowance exemption and interest on housing loan deduction operate in distinct fields, so recognising both in salary TDS computation did not create an impermissible double benefit. The Revenue's appeals failed and the consequential penalty was deleted. Case-Laws Income Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367131