https://www.taxtmi.com/caselaws?id=370831 The Court dismissed the appeal as no substantial question requiring consideration was found to exist in either of the issues raised by the Revenue. The disallowance under Section 14A was rejected as the assessee did not earn any exempt income during the relevant year, and previous decisions supported this position. Regarding the alleged failure to deduct TDS on listing and custodian fee, the Court held that TDS was not required as the payments did not fall under the definition of "technical services" under Section 194J, citing relevant precedent. en-us Mon, 22 Oct 2018 00:00:00 +0530 Sat, 24 Nov 2018 07:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370831 The Court dismissed the appeal as no substantial question requiring consideration was found to exist in either of the issues raised by the Revenue. The disallowance under Section 14A was rejected as the assessee did not earn any exempt income during the relevant year, and previous decisions supported this position. Regarding the alleged failure to deduct TDS on listing and custodian fee, the Court held that TDS was not required as the payments did not fall under the definition of "technical services" under Section 194J, citing relevant precedent. Case-Laws Income Tax Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370831