https://www.taxtmi.com/caselaws?id=378266 TDS u/s 194J was considered where payments were made for maintenance of medical equipment. The legal determination focused on whether the services qualified as technical services; the court accepted the factual findings that the work was routine maintenance to ensure equipment functionality and longevity and did not involve technical service. Because the appellate authorities concurrent factual conclusions were not shown to be perverse, no substantial question of law arose regarding characterization of the receipts as technical fees, with the operative effect that the payments were not treated as technical services for TDS purposes. en-us Wed, 06 Mar 2019 00:00:00 +0530 Thu, 22 Jan 2026 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378266 TDS u/s 194J was considered where payments were made for maintenance of medical equipment. The legal determination focused on whether the services qualified as technical services; the court accepted the factual findings that the work was routine maintenance to ensure equipment functionality and longevity and did not involve technical service. Because the appellate authorities concurrent factual conclusions were not shown to be perverse, no substantial question of law arose regarding characterization of the receipts as technical fees, with the operative effect that the payments were not treated as technical services for TDS purposes. Case-Laws Income Tax Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378266