https://www.taxtmi.com/caselaws?id=773748 The ITAT Mumbai remitted the matter back to the AO for fresh determination of TDS liability under Section 194J. The tribunal found that neither the AO nor the tax auditor had properly determined the nature of the transaction to establish whether it constituted professional services, technical services, or royalty requiring TDS deduction. The case involved charter hire services where the assessee failed to provide supporting documentation like agreements or invoices. The tribunal noted that separate provisions under Section 194C for transportation services were not considered by lower authorities. The appeal was allowed for statistical purposes, requiring the AO to re-examine the transaction's nature after providing reasonable opportunity to the assessee. en-us Thu, 19 Jun 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773748 The ITAT Mumbai remitted the matter back to the AO for fresh determination of TDS liability under Section 194J. The tribunal found that neither the AO nor the tax auditor had properly determined the nature of the transaction to establish whether it constituted professional services, technical services, or royalty requiring TDS deduction. The case involved charter hire services where the assessee failed to provide supporting documentation like agreements or invoices. The tribunal noted that separate provisions under Section 194C for transportation services were not considered by lower authorities. The appeal was allowed for statistical purposes, requiring the AO to re-examine the transaction's nature after providing reasonable opportunity to the assessee. Case-Laws Income Tax Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773748