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2020 (2) TMI 1402 - AT - Income TaxTDS u/s 194J - amount paid to Inspectors and Supervisors of the Mid Day Meal programme - HELD THAT:- As decided in own case [2017 (11) TMI 1931 - ITAT CHANDIGARH] payments made to Mid Day Meals Scheme Workers which do not attract Section 194J precisely. On perusal of the above Section 194J the payments made to Mid Day Meal Workers at no stretch of imagination can be treated as fees paid for profession or technical services. Hence the interest levied under section 201(1A) is unwarranted. TDS on the payments made under Mid Day Meal programme - HELD THAT:- As decided in own case assessee submitted that the payments were made to institutions which were registered under section 12A. The Ld. CIT(A) has remanded the latter back to the file of Assessing Officer for verification. Hence we decline to interfere with the order of the Ld. CIT(A) as it's a matter of verification only at the Assessing Officer's end.
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