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TMI Blog2014 (5) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... the terms "fee for professional" and "fee for technical services" when the services provided by the Federation to the assessee are covered under these terms and are also covered U/.194-J. (2)Whether the ITAT erred in law in concluding that services provided by the Federation to the assessee are not professional or technical services as provided U / s. 194-J. (3)Whether the ITAT erred in law in concluding that the services provided by the Federation to the assessee are not covered U/s. 194-J without interpreting the terms professional and technical services as provided U/s. 194-J. (4)Whether the ITAT was justified in dismissing the Revenue's appeal on account of disallowance rightly made by the Assessing Officer towards the payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption to federation which is being paid to the federation not in the course of carrying on any activity by the federation office as per explanation as given in section 194J is deleted." Ex facie, it is clear that there is no independent application of mind by the CIT(A). In the appeal by the revenue, the Tribunal has observed that the assessee had furnished details of the activities provided by the federation which has been recorded by the CIT(A). Having so held, the Tribunal merely concluded that in the given facts and circumstances of the case, the CIT(A) had rightly deleted the addition on the ground that the services rendered by the Federation did not fall within Section 194J. The expression 'professional services' is defined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces, and 'fees for technical services'. There has been no independent evaluation of whether the services which are rendered by the Federation are technical services or professional services. As we have noted, the CIT(A) merely recorded submissions and arrived at a conclusion without any reason whatsoever. The Tribunal has chosen to affirm that conclusion without any independent reasons of its own. In the circumstances, we are of the view that the appropriate course of action would be to restore the proceedings back to the CIT(A) for a fresh evaluation. We clarify that in the view which we have taken, it is not necessary for the Court to express any conclusion on whether the provisions of Section 194J were attracted. This being a mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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