Dismissing the appeal of the revenue the Tribunal held that , outsourced non-technical work such as collection of data to various contractors, said work being in nature of ‘works contract’ and cannot be considered as technical services . Accordingly the assessee is justified in deducting tax at source under S.194C. ( AY.2012-13)
ACIT v. WTI Advance Technology Ltd. (2018) 171 ITD 11 (Mum) (Trib.)
S. 194C : Deduction at source – Contractors – Outsourced non-technical work such as collection of data to various contractors, said work being in nature of ‘works contract’ and cannot be considered as technical services – Justified in deducting tax at source under S.194C.[ S.194J ]