Assessee made payments to arbitration without deducting TDS u/s.194J. Since services of arbitrators were in the nature of court procedure for out of court settlement, TDS was not required to be deducted on the payment made to them. The AO rejected explanation of the assessee to deduct TDS and disallowed same u/s.40(a)(ia). Tribunal by rejecting the claim of the assessee held that, since amount paid is in nature of professional services rendered by legal professionals involved in profession / occupation / vocation of arbitration, same is liable to TDS as per provisions of S.  194J. Circular No 3 of 2015 dt 12-2 2015)( 2015) 371 ITR 359 (St)    (AY. 2012 – 2013)