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2013 (12) TMI 769 - ITAT MUMBAITax not deducted at source on prefessional fees paid - Held that:- The assessee himself is a painter and selling his own paintings and art works - The assessee can be considered to be in a "vocation" - This aspect has neither been considered by the AO nor by the CIT(A) - Whether the provisions of Section 194J apply in the case of the assessee would depend upon the finding of the fact whether the assessee is in profession or in business - The issue was restored for fresh adjudication.
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