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2016 (6) TMI 1364 - ITAT MUMBAITDS u/s 194J or u/s 194C - short deduction in respect of payments made towards “Outsourcing expenses” - nature of services received by the assessee requires certain parameters of technical/managerial skill of highly qualified specialized competency - default u/s.201 - HELD THAT:- In assessee’s own case for A.Y. 2008-09, 2009-10 and 2010-11 CIT(A) examined the contract with Writer Information Management Services and found that very basic services were contracted and rendered by the said party involving no special technical skill or professional qualification. On the basis of the rival arguments and perusal of the various records as placed before us we find that the work assigned to the service provider was not a technical or professional work which required special skills but simple, basic and repetitive nature of work and we are inclined to opine that the order of CIT(A) is correct and deserved to be upheld. - Decided in favour of assessee
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