year but paid after the due date specified in sub-section (1) of section 139, thirty per cent of such sum shall be allowed ... section (1) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of the Explanation to section 194J; (iv) "work
Section 194J in The Income Tax Act, 1961
194J. [ Fees for professional or technical services. [Inserted by Act 22 of 1995, Section
under section 193 from "Interest on securities", under section 194 from "Dividends", under section 194A from "Interest other than interest on securities", under section 194B ... sale of lottery tickets", under section 194H from "Commission or brokerage", under section 194-I from "Rent", under section 194J from "Fees for professional
deduction at source in view of the provisions of
section 194J of the Act?
(b) Whether the Ld. ITAT erred in holding that the
payment ... section 201 (1A) of the said Act, as they
had not deducted tax at source which they were liable to deduct
under section 194J
were not fees for
technical services and, therefore, the provisions of Section 194J
were not attracted and consequently the provisions of Section ... Explanation 2 to clause (vii) of
sub-section (1) of Section 9 ;
(c) ------
19) Explanation 2 to Section 9(1)(vii) reads thus
required to be answered in favour of assessee.
53. Regarding Section 194J of the Act, in view of the Kerala High Court
decisions, the issue ... source from such payments under section
194C of the Act instead of section 194J of the Act.
4.1 Brief facts of the case are that
which have been held to be outside the ambit of Section 194J by the learned CIT(A).
9. The assessee entered into an agreement with ... paid to the consultant and the same was covered under Section 194J of the Act and the company was liable to deduct
Thus the services come within purview of section
9(1)(vii) explanation 2 and provisions of section 194J are
attracted in this case. Here ... Thus the services come within purview of section
9(1)(vii) explanation 2 and provisions of section 194J are
attracted in this case. Here
from 'fees for professional or technical services.'
Sub-section (1) of section 194J provides that : `Any person,
not being an individual ... such, the issue as to the
attractability of section 194C or section 194J of the Act was
never examined. In view of the fact that
providing Managerial / Technical Services as per Explanation (b) of Section 194J read with Explanation-2 to Section 9(1) of the Act.
1.2 That ... Section 9(1) of the IT. Act. The AO has therefore rightly held that the assessee should have deducted TDS Under Section 194J
