https://www.taxtmi.com/caselaws?id=397953 The Tribunal ruled in favor of the appellant, determining that the waste collection and disposal services provided by M/s Hoswin Incinerator Private Limited should be classified under Section 194C of the Income-Tax Act, 1961. Consequently, the demands for short deduction of tax and associated interest were deleted. The decision was based on the distinction between "technical services" and "standard facilities," emphasizing that the services did not involve specialized technical consultancy warranting TDS under Section 194J. en-us Mon, 31 Aug 2020 00:00:00 +0530 Wed, 02 Sep 2020 13:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397953 The Tribunal ruled in favor of the appellant, determining that the waste collection and disposal services provided by M/s Hoswin Incinerator Private Limited should be classified under Section 194C of the Income-Tax Act, 1961. Consequently, the demands for short deduction of tax and associated interest were deleted. The decision was based on the distinction between "technical services" and "standard facilities," emphasizing that the services did not involve specialized technical consultancy warranting TDS under Section 194J. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397953