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TMI Blog2014 (9) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... .S. SAINI, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order of Commissioner of Income Tax (Appeals)-VIII, Ahmedabad dated 06.12.2010. 2. The sole issue involved in this appeal is that the Commissioner of Income Tax (Appeals) erred in confirming the disallowance made u/s. 40(a)(ia) of Rs 1,80,000/- by the Assessing Officer on account of payments made to Shri S.J. Chad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the disallowance by invoking the provisions of section 40(a)(ia) of the Act. 4. The Commissioner of Income Tax (Appeals) confirmed the action of the Assessing Officer for the reason that the payments made for market survey were for professional work and hence were liable to TDS u/s. 194J of the Act. 5. The issue which requires our adjudication is whether the market survey fee paid by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal services' means services rendered by a person in the course of carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or advertising or such other profession as is notified by the Board for the purposes of section 44AA or of this section." 7. The above definition assumes great significance for a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 8. Further, we have also examined the notification issued by the Board for the purpose of Explanation (a) to section 194J of the Act, vide Notification No. S.O. 2085(E), dated August 21, 2008 and find the Board notified the services rendered by following persons in relation to the sports activities as "professional services" for the purpose of the said section, namely, sports persons, umpires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot covered by the provisions of section 194J of the Act. Consequently, the orders of the lower authorities in disallowing the expense of Rs 1,80,000/- are not sustainable. We, therefore, delete the disallowance of Rs 1,80,000/- and allow the ground of appeal of the assessee. 11. In the result, the appeal of the assessee is allowed. Order pronounced in the Court on Friday, the 12th of September, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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