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2020 (9) TMI 72 - AT - Income TaxShort deduction of TDS - TDS u/s 194C or 194J - Payment for collection and disposal of waste - whether lifting material and disposal of hospital waste would fall within the definition of technical services? - HELD THAT:- It is noteworthy that the deductee company has rendered services of lifting material and disposal of hospital waste from the premises of the assessee. As relying on case GUJARAT FLUOROCHEMICALS LIMITED VERSUS VS ACIT (TDS) CIRCLE, BARODA AND ITO (TDS) VERSUS VS GUJARAT FLUOROCHEMICALS LIMITED [2013 (11) TMI 371 - ITAT AHMEDABAD] we hold that the services provided by the deductor would not fall in the category of technical services, therefore, the assessee has rightly deducted tax u/s 194C - Decided in favour of assessee.
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