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2012 (10) TMI 1079 - AT - Income TaxWhether TDS to be deducted u/s 194C @1% or u/s 194J @10% - Nature of contract - services availed are on contract basis or technical services - contract for collection of data, locating and marketing of certain buildings, office etc. - Held that:- all technical work was performed by assessee himself and the parties from whom work was out-sourced has performed, non-skilled work either by supplying non-skilled labours at the site for helping assessee to monitor the work or by specialized machines - 194J suggest that professional service would constitute, all services which are rendered by a person in the course of carrying on legal, medical, engineering or architectural profession etc - The jobs availed by the assessee from the persons did not fall within the ambit of this explanation, rather they are ancillary jobs connected with main performed by the assessee, under clause F & I of Explanation-1 to section 194C - Decided against the revenue.
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