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2015 (7) TMI 328 - AT - Income TaxTDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - In the nature of Rent or not - Held that:- the said company provided the property for the purpose of joint venture business alongwith assessee, the payment made by the assessee cannot be said to be rent, so as to make the assessee liable for deduction u/s 194I. - Decision in the vase of Commissioner of Income-tax - II Versus Tirupati Organisers (P.) Ltd. [2013 (7) TMI 540 - GUJARAT HIGH COURT] followed. TDS u/s 194J - annual maintenance charges - payment for technical services or not - Held that:- On going through the facts with regard to services rendered by various concerns, find no point/clue on the basis of which the nature of these services can be characterized as professional of technical in nature. The services rendered are nothing but for maintenance of various types of machines already installed. Only because technical persons are involved in rendering the said services does not mean that services become technical or professional in nature. Hence, the A.O.’s action in this regard is not approved. - Decided on favour of assessee. Disallowance of allowing exemption for the office Wear Allowance (‘OWA’) under section 10(14) - Held that:- In this case, the assessee is unable to satisfy any of the conditions. When there was no dress code and the employees were free to wear any dress, how the wear-allowance can be said to be granted to meet the expenses wholly, necessarily and exclusively in the performance of duties of an office. Moreover, the CIT(A) has recorded the finding that the assessee was unable to establish that the expenditure was actually incurred. In view of above, we do not find any justification to interfere with the order of the CIT(A) in this regard - Decided against assessee.
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