2019 (9) TMI 1205

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.... PDS Legal for the respondent ORDER P.C. 1. These appeals challenge a common order dated 27th May, 2016 passed by the Income Tax Appellate Tribunal (Tribunal) for Assessment Years 2009-10, 2010-11, 2011-12 and 2012-13. 2. The Revenue has urged the following identical questions of law for our consideration :- (a) Whether on the facts and in the circumstances of the case and in ....

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....re of "Fees for Technical Services" and hence not liable for TDS under Section 194J of the I.T. Act, 1961? 3. We heard the parties fully on question nos. (a) and (b) above. We did inform them that we were inclined to admit admit question nos. (a) and (b) for consideration as they do give rise to substantial question of law. However, as the appeal is being adjourned on account of question (c), w....