Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2014 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 671 - HC - Income TaxDisallowance u/s 40(a)(ia) of the Act Failure to deduct TDS - Interpretation of the term fee for professional and fee for technical services u/s 194J of the Act Held that:- Both the CIT(A) as well as the Tribunal have completely failed to even refer to the essential ingredients of the definitions of the expressions 'fees for professional services, and 'fees for technical services' - There has been no independent evaluation of whether the services which are rendered by the Federation are technical services or professional services - the CIT(A) merely recorded submissions and arrived at a conclusion without any reason whatsoever - The Tribunal has chosen to affirm that conclusion without any independent reasons of its own thus, the matter is liable to be remitted back to the CIT(A) for fresh evaluation Decided in favour of Revenue.
|