expenditure booked towards software development, TDS was
done u/s. 194C but not u/s. 194J as required. After verifying
the invoices/bills and agreements ... consultancy
services so as to attract clause 7 to section 9(1) read with
section 194J . It was held that for treating the payment
claim of insurance for rendering medical services which is covered under
section 194J of the Act. The AO was of the view that the assessee ... upon the order of the AO
and submitted that provisions of section 194J are applicable on the
payment made to the hospitals as held
placed reliance
on the provisions of sec. 9(1)(vi) and sec. 194J of the Act to submit that the
payment made for purchase ... which was disallowed u/s 40(a)(ia) of
the Act for non-compliance with the provisions of sec. 194J of the Act.
Accordingly
deducted tax at
source from the said DATA link charges under section 194J of the Act.
Besides this, the ACIT also was of the view ... charges, the
assessee should have deducted tax at source under section 194J of the
Act, instead of section 194C of the Act. In view thereof
royalty as defined in explanation 2(v) of section 9(1) , provisions of
section 194J of the Act, is attracted to such payments ... contained in clause (v) of
Explanation 2 to section 9(1) . Therefore, provisions of section 194J
would not apply.
8. Before taking a decision
only a reimbursement of
actual expenses and therefore, provisions of Section 194J of the Act or for
that matter Section 190C ... appeal for A.Y. 2006-07, it is clear that section 194J is not applicable
on the transmission/wheeling/SLDC charges paid by the assessee
account of channel placement fees u/s. 40(a)(ia) as TDS was not
deducted u/s. 194J.
2. The Appellant prays that the order ... Explanation-2 of section -9(1)(vi) and, therefore,
TDS should have been deducted as per provisions of Section 194J. The
Assessee challenged proposed action
Officer raised a question whether the assessee had deducted TDS under SEC.194J. The assessee furnished explanation for not deducting TDS and claimed that ... worked out disallowance under sec.40(a)(ia) for non-deduction of TDS under Sec.194J of the Act. Aggrieved by which, the assessee preferred
mentioned the section under which TDS is required to be made, in all
probabilities, he is referring to sections 194C or section 194J . Both ... sections will not be applicable in the instant case. Section 194J is applicable
only when the technology or technical knowledge is made available to
others
u/s 40a(ia) as the
assessee failed to deduct tax at source u/s 194J of the IT. Act on
payments made ... payment made to artists and models as per section 194J of the Income-tax
Act, 1961. The Assessing Officer made addition
