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2018 (2) TMI 1700 - AT - Income TaxTDS u/s 194C OR 194J - tds on the services of testing and commissioning received from the BHEL - Held that:- Identical issue has been decided by the Hon’ble Punjab and Haryana High Court in Pr. CIT Vs. Bharat Heavy Electricals Ltd [2016 (12) TMI 955 - PUNJAB AND HARYANA HIGH COURT] as held that the contract entered into between the respondent and each of the contractors, therefore, did not involve the supply of professional or technical services at least within the meaning of Section 194J. The consideration paid under the contracts, therefore, was not for the professional or technical services rendered by the contractors to the respondent. Section 194J is, therefore, not applicable to the present case. Section 194J is not a residuary clause. In other words, it is not that if a contract does not fall within the ambit of Section 194C, it must be deemed to fall within the ambit of Section 194J. As the respondent has accepted that it falls within Section 194C and has complied with its obligations thereunder, we refrain from deciding the issue as to whether it falls within Section 194C. Departmental Representative could not point out that how the services are different from the nature of services considered before the Hon’ble High Court. No other contrary decision was also pointed out before us. - Decided in favour of assessee.
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