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
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
ground that assessee has deducted TDS u/s. 194C instead of u/s. 194J
of the I.T. Act. The Assessing Officer decided that ... Charges u/s. 194-I, & Lease
line u/s. 194-J and transaction charges to exchange u/s. 194-C. We request
your good
repair workshop. Therefore, insurance companies do not deduct
tax under sections like section 194J or 194C while making payment to
hospitals or workshops. The insurance ... paying" and deducting TDS
within the meaning of section 204(iii) read with section 194J of the
IT ct on its payments
Finogroup
certificate obtained u/s. 197 of the Act. The FAA referred to the provisions of section 194J
and relied upon the cases of Manmohan ... technical services while dealing with the section 194 J of the
Act,in the following manner:
" Section 194J of the Income
basically recovery section and section 40(a)(ia) are independent of
section 201 .
32. As regards applicability of TDS provisions u/s 194J to roaming ... been held
that the provisions of section 194H as well as provisions of section 194J are
not attracted and therefore, there was no amount
that
license fee payments duly fall under provisions of section 194J of the Act. Ld. CIT
(A) ought to have held that payment to IRCTC ... managerial, technical or consultancy services is
outside the ambit of section 194J of the Act. It be so held
short deduction (2% charged by
the assessee u/s. 194C 10 %
considered by the AO u/s. 194J )
Interest on above Interest 5.73
Total ... Section I94C, read with section 194J of the Income-tax Act, 1961 -
Deduction of tax at source- Contractors /sub-contractors, payment
to - Assessment year
rent under the provisions of section
194I of the Act and, consequently, the provisions of
section 201 and section 201(IA) could not be applied ... only the requirement of deduction of tax
whether under section 194- 1 or section 194J . This approach is
erroneous. The Revenue contends that the wheeling
source on such professional fees paid to them in
terms of section 194J. The Assessing Officer observed, as the assessee
has failed to deduct ... fees paid to the concerned person,
hence, attracts the provisions of section 194J.
10. Learned Authorised Representative reiterating the stand taken
before the the Departmental
