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
Subsequent to survey, proceedings under
Section 201(1) and Section 201(1A) of the Act were
initiated. Orders under Sections ... Officer held that,
assessee is in default under Section 201 for not
deducting TDS under Section 194J of the Act and
consequently, interest under Section
raised under section 201(1) and 201(1A) , on alleged failure of the assessee to
deduct tax at source under section 194J ... section 194H on the
discounts given on marketing & distribution of products i.e. SUKs/RCVs etc. (b)
Section 194J on payment of lUC/roaming
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."
Page
payment therefore had to be under Section 194C of the Act and not under Section 194J
thereof.
C. For that the CIT(Appeals) has erred ... u/s 194C of the Act, but the ld AO held that the same would have
to be deducted at higher rate u/s 194J
certificate under Section 197(1) dated 10.12.2008 in favour of the
payee requiring no deduction of tax under Section 194J of the Act
and that ... certificate under section 197 (1) dated 10/12/2018 favour of
the payee requiring no deduction of tax under section 194J
appellant is not liable to deduct tax at source
under section 194J of the Act on roaming charges paid to other
telecom operators ... Explanation 2 to Section
9(1)(vii) of the Act and not liable for tax deduction at source U/s 194J
of the Act. This
purview of section 194C whereas such placement
charges ar$ in nature of technical fee within the meaning of section 194J of
the Income ... under obligation to deduct the tax u/s 194C of the Act or u/s
194J of the Act. Before going further, we deemed
section 44AA or of this section;
Thus, professional services relating to medical services alone should
be liable for deduction of TDS u/s 194J ... penalty u/s 271C the AO has levied
the penalty u/s 271C for non deduction of tax u/s 194J on the
payments
connectivity which was
not in the nature of payment covered by section 194J . This
explanation of the assessee was not found acceptable ... also be not treated as royalty for the purpose of
section 194J. The AO has no case u/s.194J
