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
deduct TDS under Section 194J if Explanation (a) applies. Sub- section
(1) to Section 194J uses the expression "any person... who is
responsible ... paying" has been defined in Section 204 of the Act. The said section
stipulates that for section 194J , the expression "person responsible
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
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
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
Sections 201(1) and 201(1A) cannot be sustained on the ground
that the tax need not be deducted at source under Section 194J ... technical services mandating deduction of
tax at source under Section 194J .
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Tax Case Appeal
Sections 201(1) and 201(1A) cannot be sustained on the ground
that the tax need not be deducted at source under Section 194J ... technical services mandating deduction of
tax at source under Section 194J .
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Tax Case Appeal
under Section 201(1) and interest be not levied under
Section 201(1A) of the Act for non deduction of tax
under Section 194J from ... clause (vi) of
sub-section (1) of section 9 ;
(c) where any sum referred to in sub-
section (1) is credited to any account,
whether called
expenses under Section 40(a)(ia) of the Act
on account of not having suffered tax deduction at source
under Section 194J ... held that Section 194C of the Act is more
specific and is to be applied in preference to Section 194J of
the Act.
(iii) Section
