https://www.taxtmi.com/caselaws?id=425499 The Tribunal determined that payments made by the assessee to Social Kinnect for services such as email services and online media buying should be classified under section 194C, not section 194J of the Income Tax Act, 1961. The Tribunal upheld the varying TDS rates applied by the assessee for different services provided by Social Kinnect, noting that the nature of the services did not constitute professional services directly rendered to the assessee. Consequently, the appeal of the assessee was allowed, and the Tribunal directed the deletion of the TDS demand and interest levied by the Assessing Officer. en-us Fri, 22 Jul 2022 00:00:00 +0530 Mon, 25 Jul 2022 09:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425499 The Tribunal determined that payments made by the assessee to Social Kinnect for services such as email services and online media buying should be classified under section 194C, not section 194J of the Income Tax Act, 1961. The Tribunal upheld the varying TDS rates applied by the assessee for different services provided by Social Kinnect, noting that the nature of the services did not constitute professional services directly rendered to the assessee. Consequently, the appeal of the assessee was allowed, and the Tribunal directed the deletion of the TDS demand and interest levied by the Assessing Officer. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425499