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2017 (1) TMI 664 - AT - Income TaxTDS u/s 194C OR 194J - whether work is of nature of professional or technical services - services provided by highly skilled / technical professionals - supply and installation of HT and LT electrical installation equipments - expenses incurred in respect of advertisement - production/designing of Artwork - services for effective and smooth working of the hospital - electrical installation and AMC thereof - Held that:- No infirmity in the well reasoned order passed by the ld. CIT(A) which we are not inclined to interfere , hence, we hereby hold that the payments made by the assessee to the vendors for the assesses’ work executed by these vendors were towards contractual payment for work done by these vendors as specified in the preceding para’s , and not towards fee for acquiring technical services or professional services as per mandate of Section 194J of the Act, and the assessee has rightly deducted tax at source in respect of above payments under section 194C of the Act .We order accordingly.
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