Judgement

The ITAT Hyderabad has held that payments made to Google India for online advertisements through Google AdWords do not constitute Fee for Technical Services under Section 194J.

ITAT Holds Google AdWords Payments are Advertising Contracts and Not Technical Services

The ITAT Mumbai held that advanced ambulance services rendered by BVG India Ltd constitute professional medical services liable for 10% TDS under Section 194J.

ITAT Mumbai Holds Ambulance Services Liable to Attract 10% TDS Under Section 194J

The ITAT held that the services provided for AMC would qualify for TDS to be made under Section 194C and not Section 194J of the Income Tax Act.

Big TDS Relief: ITAT Says AMC Is Not Fee for Technical Services Under Section 9(1)

Roaming Charges Not Liable for TDS under section 194J Court held that the roaming charges paid by the assessee to the other telecom service 

Roaming Charges Not Liable for TDS under section 194J

Section 194J: TDS on professional fees or technical services Budget 2020 reduced the rate for tax deducted at source (TDS) in case of fees f

Section 194J: TDS on professional fees or technical services

Section 194J : Reduction of TDS on Technical Services to 2% This is indeed a good news the Reduction of TDS on technical services to 2% has 

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ITAT Holds Google AdWords Payments are Advertising Contracts and Not Technical Services

ITAT Mumbai Holds Ambulance Services Liable to Attract 10% TDS Under Section 194J

Big TDS Relief: ITAT Says AMC Is Not Fee for Technical Services Under Section 9(1)

Roaming Charges Not Liable for TDS under section 194J

Section 194J: TDS on professional fees or technical services

Section 194J : Reduction of TDS on Technical Services to 2%