https://www.taxtmi.com/caselaws?id=396794 The appeal filed by the Revenue was dismissed by the Tribunal. It was held that interconnection usage charges (IUC) do not qualify as Fees for Technical Services under section 194J of the Income Tax Act, and therefore, are not liable for tax deduction at source. Additionally, the delayed pronouncement of the order beyond the 90-day period was justified due to the extraordinary circumstances of the COVID-19 lockdown, with the Tribunal excluding the lockdown period from the calculation of the time limit for pronouncement of orders. en-us Mon, 13 Jul 2020 00:00:00 +0530 Mon, 20 Jul 2020 13:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396794 The appeal filed by the Revenue was dismissed by the Tribunal. It was held that interconnection usage charges (IUC) do not qualify as Fees for Technical Services under section 194J of the Income Tax Act, and therefore, are not liable for tax deduction at source. Additionally, the delayed pronouncement of the order beyond the 90-day period was justified due to the extraordinary circumstances of the COVID-19 lockdown, with the Tribunal excluding the lockdown period from the calculation of the time limit for pronouncement of orders. Case-Laws Income Tax Mon, 13 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396794