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2018 (5) TMI 229 - ITAT MUMBAITDS u/s 194C OR 194J - payment pertaining to installation service - Held that:- There is no specific qualification or recognized course required for Installation Service Provider to become eligible for installation of Dish and Set-Top Box. They are given basic training/instructions for a short period to make them understand the process of Installation so that they can apply the same at the place of the subscriber. CIT(A) was justified in holding that assessee was required to deduct tax u/s.194C of the Act. CIT(A) has dealt with the issue threadbare and after relying on various judicial pronouncements held that work of installation of Set-Top box amounts to ‘works contract. The detailed finding so recorded by CIT(A) are as per material on record which has not been controverted by ld. DR by bringing any positive material. We do not find any reason to interfere in the order of CIT(A) holding that installation of Set-Top Box amounts to works contract and no technical expertise are required so as to make the assessee liable under the provisions of Section 194J. Principal to principal relationship between assessee company - distributors and the discount given said to be ‘commission’ within the meaning of section 194H - Held that:- From terms and conditions of the agreement entered by the assessee which in parameteria with the terms and conditions having been discussed in case of Vodafone Essar Ltd [2010 (8) TMI 691 - KERALA HIGH COURT] no merit in the action of the lower authorities for treating the assessee in default in respect of non-deduction of tax at source on trade discount granted to principal distributor by holding the same as commission, hence liable for deduction of tax at source under the provisions of Section 194H of the IT Act.
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