https://www.taxtmi.com/caselaws?id=281599 The appeal was filed by the Revenue against the order of the Commissioner of Income-Tax (Appeals) regarding the short deduction in TDS for outsourcing expenses under sections 194J and 194C of the Income Tax Act. The CIT(A) granted relief to the assessee, upholding that the outsourced services were of a simple and repetitive nature not necessitating specialized skills, falling under section 194C. The decision was supported by the ITAT's previous ruling. Consequently, the appeal of the Revenue was dismissed on June 22, 2016, emphasizing the importance of correctly categorizing outsourced services for TDS deduction. en-us Wed, 22 Jun 2016 00:00:00 +0530 Thu, 27 Jun 2019 07:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281599 The appeal was filed by the Revenue against the order of the Commissioner of Income-Tax (Appeals) regarding the short deduction in TDS for outsourcing expenses under sections 194J and 194C of the Income Tax Act. The CIT(A) granted relief to the assessee, upholding that the outsourced services were of a simple and repetitive nature not necessitating specialized skills, falling under section 194C. The decision was supported by the ITAT's previous ruling. Consequently, the appeal of the Revenue was dismissed on June 22, 2016, emphasizing the importance of correctly categorizing outsourced services for TDS deduction. Case-Laws Income Tax Wed, 22 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281599