The Assessee deducted TDS under section 194C. The Assessing Officer held that the TDS was required to be deducted  under section 194J and entire amount was disallowed. On an appeal to CIT(A), the CIT(A) upheld the decision of the Assessing Officer based on the judgement of Hon’ble Kerla High Court. On further appeal to Tribunal, the Tribunal held in favor of Assessee based on the judgement of the Hon’ble Calcutta High Court and Hon’ble Delhi High Court. The Tribunal relied upon the Supreme Court  judgement wherein the Apex Court held that in case of identical issues judgement of Jurisdictional High Court is not available and there are divergent views of non jurisdictional High Courts, the construction which is favorable to Assessee should be adopted. On further appeal by the Department the hon’ble court held in favor of Assessee and directed the AO to delete the addition. (AY. 2012-13)