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2014 (9) TMI 1275 - AT - Income TaxTDS u/s 194J - disallowance made u/s. 40(a)(ia) on account of payments made for services of market survey - HELD THAT:- Fee for professional services-FPS is defined in the Explanation to section 194J and it is exhaustive definition and of course, with the power to notify the professions. Therefore, the definition is exhaustive in form in view of the use of expression "means" and inclusive in substance as the Board has power to extend the list of professional services. As per the said Explanation qua fee for professional services, the services rendered by a person in the course of carrying on listed professions and other notified professions constitutes fee for professional services and thus the payments in connection with such services attracts the provisions of section 194J - The payer is legally bound to make TDS at the rate of 10 per cent of such payment. We have also examined the notification issued by the Board for the purpose of Explanation (a) to section 194J vide Notification No. S.O. 2085(E), dated August 21, 2008 and find the Board notified the services rendered by following persons in relation to the sports activities as "professional services" for the purpose of the said section, namely, sports persons, umpires and referees, coaches and trainers, team physicians and physiotherapists, event managers, commentators, anchors and sports columnists. As decided in VYSYA BANK LIMITED. [2005 (9) TMI 55 - KARNATAKA HIGH COURT] when the definition of a word begins with ‘means’ it is indicative of the fact that the meaning of the word has been restricted; that is to say, it would not mean anything else but what has been indicated in the definition itself. We find that no material was brought before us to show that market survey has also been notified as professional service within the meaning of section 194J - In absence of any such material brought before us, in our considered view, market survey is not covered by the provisions of section 194J - Consequently, the orders of the lower authorities in disallowing the expense are not sustainable. We, therefore, delete the disallowance and allow the ground of appeal of the assessee.
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