https://www.taxtmi.com/caselaws?id=371338 The Tribunal upheld the CIT(A)'s decisions in a tax dispute case. It ruled that no tax deduction is required on the service tax component under section 194D of the Income Tax Act, as service tax is not considered income of the agents. Additionally, it confirmed that services for outsourcing fee operation, record storage expenses, and software/hardware maintenance charges are categorized under section 194C rather than section 194J, as they were deemed repetitive and basic in nature, not requiring specialized technical skills. The Tribunal dismissed the Revenue's appeal on all grounds. en-us Mon, 24 Sep 2018 00:00:00 +0530 Mon, 03 Dec 2018 09:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371338 The Tribunal upheld the CIT(A)'s decisions in a tax dispute case. It ruled that no tax deduction is required on the service tax component under section 194D of the Income Tax Act, as service tax is not considered income of the agents. Additionally, it confirmed that services for outsourcing fee operation, record storage expenses, and software/hardware maintenance charges are categorized under section 194C rather than section 194J, as they were deemed repetitive and basic in nature, not requiring specialized technical skills. The Tribunal dismissed the Revenue's appeal on all grounds. Case-Laws Income Tax Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371338