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2018 (12) TMI 573 - AT - Income TaxAddition u/s 263 - Non deduction of tds u/s 194J - payment to Mahua Basu Mallick for displaying articles towards Cancel Awareness Programme in Bengali language pursuant to dictations given by the assessee in English - Held that:- This is nothing but a payment made for translation of articles from English to Bengali. This, in our considered opinion, does not require any professional skill, so as to fall within the ken of provisions of section 194J of the Act. The provisions of 194J of the Act are not attracted in the facts of the instant case with regard to the subject mentioned payment of ₹ 96,000/-. The assessee had produced the entire bills, vouchers, bank statements, books of accounts, details of professional fees before the AO which were duly examined by the ld. AO and which fact is also mentioned at page 2 of the assessment order. While this is so, it cannot be said that the AO had not made any enquiry regarding this issue while framing the assessment. AO had taken a possible view on the matter and the CIT is only trying to substitute his own view against the view taken already by the AO, by invoking the revisionary jurisdiction u/s 263 which in our considered opinion, is not permissible - Decided in favour of assessee.
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