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
At & T Global Network Services (India) ... vs Jcit, Special Range-1, New Delhi on
scope and meaning of Section 194C of the Act has been explained.
5. The learned counsel submitted that Section 194J defines the expression "professional ... fact, the appellant-company could approach the AO under Section 194C(4) or under Section 194J(2) for issuing a certificate for non-deduction
section (1) of Section 9 of the Act. Therefore, according to him, the assessee was liable to deduct tax at source under Section 194J ... Section 192 of the Act. It was also explained by the assessee that hotel industry was not covered under Section 44AA or under Section 194J
nature of "fee for
technical services" under section 194J read with
Explanation 2 to section 9(1)(vii) of the Act. The
Revenue ... therefore, be regarded
as "technical services" as contemplated under Section
194J of the said Act. Accordingly, the Revenue's appeal
was dismissed
actual cost and is not
covered by the provisions of Sec. 194J of the Act.
4. Erred in confirming the additional amounting ... Exchange. No TDS on such payments would, therefore, be deductible
under Section 194J of the Act."
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