https://www.taxtmi.com/caselaws?id=442190 The Tribunal upheld the CIT(A)'s decision, confirming that the assessee was not in default under sections 201(1) and 201(1A) for non-deduction of tax at source under sections 194J and 195. It concluded that payments to member companies, resident and non-resident secondees, and foreign agents were not subject to TDS. Consequently, the Revenue's appeals were dismissed. en-us Fri, 31 Mar 2023 00:00:00 +0530 Wed, 08 May 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442190 The Tribunal upheld the CIT(A)'s decision, confirming that the assessee was not in default under sections 201(1) and 201(1A) for non-deduction of tax at source under sections 194J and 195. It concluded that payments to member companies, resident and non-resident secondees, and foreign agents were not subject to TDS. Consequently, the Revenue's appeals were dismissed. Case-Laws Income Tax Fri, 31 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442190