https://www.taxtmi.com/caselaws?id=421839 The Tribunal dismissed the appeals for A.Y. 2013-14, 2014-15, and 2015-16, upholding the classification of services under Section 194J rather than Section 194C of the Income Tax Act. The interest charged under Section 201(1A) was confirmed due to the appellant's failure to deduct the correct TDS amount. The Tribunal found the work performed by agencies to require technical expertise, qualifying as professional services under Section 194J. The lower authorities' consideration of the appellant's submissions was deemed appropriate, with no breach of law or natural justice principles identified. en-us Mon, 18 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 08:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421839 The Tribunal dismissed the appeals for A.Y. 2013-14, 2014-15, and 2015-16, upholding the classification of services under Section 194J rather than Section 194C of the Income Tax Act. The interest charged under Section 201(1A) was confirmed due to the appellant's failure to deduct the correct TDS amount. The Tribunal found the work performed by agencies to require technical expertise, qualifying as professional services under Section 194J. The lower authorities' consideration of the appellant's submissions was deemed appropriate, with no breach of law or natural justice principles identified. Case-Laws Income Tax Mon, 18 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421839