https://www.taxtmi.com/caselaws?id=281597 The Tribunal ruled in favor of the assessee in all three issues, determining that the services in question did not require high-level technical or managerial skills and were more in the nature of routine or basic services falling under section 194C for TDS applicability. The consolidated judgment for related appeals upheld the Tribunal's decision, leading to the dismissal of the revenue's appeals. en-us Wed, 25 May 2016 00:00:00 +0530 Thu, 27 Jun 2019 07:30:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281597 The Tribunal ruled in favor of the assessee in all three issues, determining that the services in question did not require high-level technical or managerial skills and were more in the nature of routine or basic services falling under section 194C for TDS applicability. The consolidated judgment for related appeals upheld the Tribunal's decision, leading to the dismissal of the revenue's appeals. Case-Laws Income Tax Wed, 25 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281597