https://www.taxtmi.com/caselaws?id=412825 The tribunal upheld the lower authorities' action invoking Section 201(1) and 201(1A) for TDS recovery on surrogacy payments, treating them as contractual under Section 194C. The tribunal dismissed the appeals, affirming the TDS recovery demands for surrogacy payments and emphasizing judicial consistency. The decision highlighted the roles and responsibilities of parties in surrogacy agreements, as well as discrepancies and exploitation of surrogate mothers. The tribunal also ruled out the applicability of Section 194J for technical services in the surrogacy process. en-us Mon, 20 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412825 The tribunal upheld the lower authorities' action invoking Section 201(1) and 201(1A) for TDS recovery on surrogacy payments, treating them as contractual under Section 194C. The tribunal dismissed the appeals, affirming the TDS recovery demands for surrogacy payments and emphasizing judicial consistency. The decision highlighted the roles and responsibilities of parties in surrogacy agreements, as well as discrepancies and exploitation of surrogate mothers. The tribunal also ruled out the applicability of Section 194J for technical services in the surrogacy process. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412825