TMI Blog2019 (6) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... specialized competency? - HELD THAT:- As decided in own case [2019 (6) TMI 547 - BOMBAY HIGH COURT] CIT (Appeals) and the Tribunal examined the nature of expenditure and came to the conclusion that the assessee had hired the services for various works such as storage of data, scanning of documents, processing charges, call centre operations etc. Looking to the nature of services outsourced, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical services availed by the assessee. - Decided against revenue. - INCOME TAX APPEAL NO. 500 OF 2017 - - - Dated:- 18-6-2019 - AKIL KURESHI S.J. KATHAWALLA, JJ. Mr. P.C. Chhotaray for the Appellant Mr. B.G. Yewale i/by M/s. Rajesh Shah Co for the Respondent P.C.: 1. Revenue is in the appeal against the judgment of the Income Tax Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 604 of 2017 and connected appeals concerning this very assessee. The Court considered the issue in following manner:- 2. Question Nos.a to c relate to the requirement of deduction of tax at source by the respondent whether the same was correctly deducted. Each question relates to a different payment and we shall therefore examine each question separately. 3. Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for technical services. Having perused the documents on record and looking to the nature of services described, we do not find that the Tribunal has committed any error. The work outsourced was in the nature of clerical work. No question of law arises. 5. In so far as question No.c is concerned, the same pertains to the charges of the event management paid by the assessee. In this conte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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