Dismissing the appeal of the revenue the Court held that ,payments made were payments for work contract covered under S. 194C of the Act and the same does not involve any technical service which would require deduction of tax at source u/s 194J of the Act. (AY. 2008-09, 2009-10, 2010-11)
CIT v. Saifee Hospital. (2019) 262 Taxman 343 (Bom.)(HC)
S. 194C : Deduction at source–Contractors-Payments for services rendered towards maintenance of its medical equipments-Liable to be deduct tax at source u/s 194C and not under S. 194J of the Act.[S. 194J]