https://www.taxtmi.com/caselaws?id=370443 The appellant was contesting being held as an assessee in default for not deducting tax under section 194J of the Income Tax Act. The court considered the nature of services provided and whether the deductees had paid the taxes directly. Relying on a previous case, it was determined that if taxes were paid by the deductees, the appellant should not be treated as an assessee in default. The Tribunal directed a fresh examination of the issue to determine the correct tax liability under section 194C instead of 194J, following the precedent set in the earlier case. The decision in the earlier case guided the current judgment, leading to the allowance of the appeals for statistical purposes. en-us Tue, 06 Nov 2018 00:00:00 +0530 Sat, 17 Nov 2018 08:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370443 The appellant was contesting being held as an assessee in default for not deducting tax under section 194J of the Income Tax Act. The court considered the nature of services provided and whether the deductees had paid the taxes directly. Relying on a previous case, it was determined that if taxes were paid by the deductees, the appellant should not be treated as an assessee in default. The Tribunal directed a fresh examination of the issue to determine the correct tax liability under section 194C instead of 194J, following the precedent set in the earlier case. The decision in the earlier case guided the current judgment, leading to the allowance of the appeals for statistical purposes. Case-Laws Income Tax Tue, 06 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370443