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2019 (4) TMI 710 - BOMBAY HIGH COURTTDS u/s 194J - services rendered by the supplier for maintenance of medical equipments - nature of services - HELD THAT:- These services being of routine nature, would not be qualified to be called technical services which would require deduction under Section 194J of the Act. Purpose of this services was only to ensure a proper maintenance of the machinery/equipment so as to ensure long life for the same. Commissioner of Income Tax (Appeals) as well as the Tribunal have on facts come to the conclusion that the services rendered in respect of the equipments are only in nature of maintenance services provided to ensure they function properly and would be able to provide services for a long period of time. This does not involve any technical service. These concurrent findings of the fact has not been shown to be perverse - No substantial question of law
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