https://www.taxtmi.com/caselaws?id=410355 The Tribunal allowed the appellant's appeal, overturning the CIT(A)'s decision and directing the AO to remove the additions for short TDS deduction and interest under sections 201(1) and 201(1A) of the Income Tax Act. It determined that the services provided by the appellant fell under section 194C, not 194J, due to their automated nature without human intervention. The Tribunal also granted condonation for the one-day delay in filing the appeal. en-us Wed, 28 Jul 2021 00:00:00 +0530 Fri, 30 Jul 2021 09:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410355 The Tribunal allowed the appellant's appeal, overturning the CIT(A)'s decision and directing the AO to remove the additions for short TDS deduction and interest under sections 201(1) and 201(1A) of the Income Tax Act. It determined that the services provided by the appellant fell under section 194C, not 194J, due to their automated nature without human intervention. The Tribunal also granted condonation for the one-day delay in filing the appeal. Case-Laws Income Tax Wed, 28 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410355