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2016 (8) TMI 77 - HC - Income TaxTDS u/s 194C OR 194J - operation and maintenance charges and repairs for maintenance of plant and machinery - Held that:- The primary distinction between a payment made under Section 194C and a payment made under Section 194J is that the former arises out of a contract for carrying out certain items of work while the latter arises out of services rendered. In the case on hand, even according to the Assessing Officer, the contract was for operation and maintenance of the power plant. This is why the Assessing Officer had to concede that the payments made by the respondent/assessee comprised of different categories and that only some of them related to services rendered. In the light of such a finding, the Appellate Commissioner as well as the Tribunal were right in holding that the case was one covered clearly by Section 194C and not Section 194J. Hence the appeal is devoid of merits and the same is accordingly dismissed.
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