TMI Blog2015 (8) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... of material being a separate and distinct contract, no division is permissible under Section 194C of the Act. Section 194C has suffered an amendment also with effect from October 1, 2009 and the provision has been made very clear without any ambiguity.Thus, we can conclude safely that if a person executing the work, purchases the materials from a person other than the customer, the same would not fall within the definition of 'work' under Section 194C of the Act. - Decided against revenue. Payments made to Bellary Computers and IT Solutions, Bellary, towards Bill Management Services are fees for professional and technical services - whether comes within the purview of Section 194J or within the ambit of Section 194C - Held that:- The se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Income-tax. Appeals were filed before the Commissioner of Income-tax (Appeals) and by order dated July 29, 2011, the appeals were partly allowed. The revenue took the matter before the Income-tax Appellate Tribunal, but the attempt of the revenue was abortive. 4. The first issue involved in these appeals is if on the payment made against the supply of materials included in composite contracts for executing Turn Key Projects, provisions under Section 194C of the Income-Tax Act, 1961 (for short, 'the Act') would attract or not. 5. The other issue is if payments made by the assessee to Bellary Computers and IT Solutions, Bellary, towards Bill Management Services are fees for professional and technical services an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials for carrying out the work. It is in a case of distinct contracts. The contract for supply of material being a separate and distinct contract, no division is permissible under Section 194C of the Act. Section 194C has suffered an amendment also with effect from October 1, 2009 and the provision has been made very clear without any ambiguity. 8. Thus, we can conclude safely that if a person executing the work, purchases the materials from a person other than the customer, the same would not fall within the definition of 'work' under Section 194C of the Act. 9. Now, we shall deal with the second issue. If the provisions of Section 194J or Section 194C would apply in respect of payments made by an assessee towards Bill Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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