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2019 (1) TMI 864 - HC - Income TaxTDS u/s 194C or 194J - nature of services rendered by ONGC for which charges are paid come - Held that:- The activity carried by M/s. ONGC Ltd. was in the nature of installation work and could not be considered as fees for technical services. Besides, reliance was placed upon the CBDT Circular No.681/94, dated 3rd March, 1994 to the effect that repairs, renovation and installation of plant and machinery are in the nature of contract for work and income tax will have to be deducted from such payment under Section 194C of the Act. Being aggrieved, the Revenue filed further appeal to the Tribunal. By the impugned order dated 16th October, 2015, the Tribunal upheld the view of the CIT(A) and dismissed the Revenue's appeal. It is not disputed before us that the CBDT Circular No.681/94 dated 3rd March, 1994 is applicable to the present facts. The question as proposed by the Revenue does not give rise to any substantial question of law as the tax has been properly deducted at source under Section 194C of the Act in terms of the CBDT Circular No.681/94 dated 3rd March, 1994. Thus, not entertained. Both the CIT(A) and the Tribunal have concurrently come to the conclusion that the services rendered are not in the nature of technical services, therefore, not covered by Section 194J as contended by the Revenue. In the absence of these findings of the CIT(A) and the Tribunal being shown to be perverse, the question as proposed does not give rise to any substantial question of law. Thus, not entertained.
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